Listed below are the management assertions that are contained in financial statements, financial statement misstatements, and concepts. For each of the below misstatements and concepts, select the appropriate assertion by management that is being violated. Replies may be used more than once.

Assertion Completeness Valuation or allocation Presentation and disclosure Existence and occurrence Misstatements & Concepts a. The client failed to include in their financial statements inventory that was consigned to others. b. The client had a significant amount of damaged goods that were presented at cost. c. The client failed to describe in the financial statements significant debt restrictions. d. The client recorded receivables that were fictitious. e. The client recorded year-end sales in the subsequent year. f. The client included in their financial statements inventory that was on consignment from a vendor. g. In directional testing, vouching from ledgers to source documents most directly addresses this assertion. h. In directional testing, tracing from source documents to journals most directly addresses this assertion. i. The assertion most directly related to the "did it all get included." j. The assertion most directly related to the question of ownership of an asset