To determine control risk assessment for the completeness assertion for the cash balance, the auditor should consider their control risk assessments for the following transaction class assertions a) completeness assertion for cash receipts and completeness assertion for cash disbursements b) existence or occurrence assertion for cash receipts and completeness for cash disbursements c) completeness assertion for cash receipts and existence or occurrence for cash disbursements d) completeness assertions for sales, cash receipts and sales adjustments Which of the above options is correct? and why