From the list of audit objectives for cash select the appropriate audit assertion relating to account balances.

Audit Objective		Assertion
Recorded cash balances are realizable at the amounts stated on the balance sheet and agree with supporting schedules.		Select the appropriate audit assertion. CompletenessExistenceRights and ObligationsAccuracy, Valuation and AllocationCut--Off
Recorded cash balances include the effects of all cash transactions that have occurred.		Select the appropriate audit assertion. Accuracy, Valuation and AllocationRights and ObligationsCompletenessCut--OffExistence
The entity has legal title to all cash balances shown at the end of the reporting period.		Select the appropriate audit assertion. CompletenessAccuracy, Valuation and AllocationRights and ObligationsCut--OffExistence
Recorded cash balances exist at the end of the reporting period.		Select the appropriate audit assertion. Cut--OffCompletenessExistenceRights and ObligationsAccuracy, Valuation and Allocation