In testing the account balances and transactions for Fadler Corporation, which audit objective is primarily being tested via the procedures below:

A$.$ Existence

B$.$ Completeness

C$.$ Accuracy

D$.$ Classification

E$.$ Presentation and disclosure

F$.$ Cut$-$off

$1.$ Sending an attorney$$s letter to all firms providing legal services during the year for the client requesting information regarding any pending litigation, claims, or assessments against the company.

$2.$ Footing and cross$-$footing the client$$s prepaid expense amortization schedule.

$3.$ Determine whether the audit client has properly disclosed any legal restrictions in its footnotes.

$4.$ Vouching a sample of cash receipts to the client$$s bank statement.