Problem $6($Financial Statement Assertions$)$

In connection with your audit of the Company$$s cash balance in the amount of $$125,000$ as of December $31,2022,$ and held by Truist Bank, which is a US bank, which of the following financial statement assertions is the most likely NOT to be considered a relevant financial statement assertion.

A$.$ Accuracy and valuation

B$.$ Existence

C$.$ Presentation and disclosure