The auditor of Golden Star Construction Company audits the financial statements of the company for the year 2019. The balance sheet of the company shows that the company has borrowed loan from NBO by giving the land ownership document of the company as security for loan, And in the same year the company has availed another loan also. The auditor wants to make sure that if all the information about the loan and the assets that are given as security for availing loan are clearly mentioned in the financial statements of the company. Which one of the following audit objective is the auditor trying to achieve in the above mentioned situation? Classification Disclosure Ownership Completeness