lease review the case study first. Assertions are characteristics that need to be tested to ensure that financial records and disclosures are correct and appropriate. If assertions are all met for relevant transactions or balances, financial statements are appropriately recorded.Match the auditing assertion of accounts receivable to the auditing objectives. Classification and understandabilityAnswer $1$ Question $19$ExistenceAnswer $2$ Question $19$CompletenessAnswer $3$ Question $19$Valuation and allocation