I have a question. " When auditor reviews additions to the equipment(fixed asset) accout to make sure that repair and maintenance expenses are not understated, she wants to obtain evidence as to management's assertion regarding 1. Completeness 2. Existence 3. Rights and obiligations 4. Occurence 5. Valuation and allocation The anwer is 2. Existence. I thought it is completeness. Why this is Existence? Please help me. Thanks.