Occurrence- transactions, and event that have been recorded have occurred and pertain to the entity

Completeness- all transactions and events that should have been recorded have been recorded

If assets, liabilities, or equity are not complete balances may be understated or overstated

With regard to the answer, what might be the reasons why when performing balances managements, one can find that:

Assets > Liabilities+Stockholders equity ? In your answer provide specific examples and ways to mitigate the errors.