The concept of proper cutoff is most closely related to which two of these assertions?

a. Existence or occurrence, and completeness.

b. Existence or occurrence, and accuracy (valuation).

c. Valuation or allocation, and presentation and disclosure.

d. Completeness, and classification.

e. Rights and obligations, and valuation or allocation.

also this is a true or false,

AICPA Professional Standards require auditors to document their understanding of major transaction cycles by preparing detailed flowcharts that identify the origination, processing, and final disposition of the key accounting documents involved.