While auditing the client's property, plant, and equipment presentation and disclosure, the auditor reviews the notes to the financial statements to determine if the depreciation methods and estimated useful lives used by the client have been sufficiently disclosed. Which of the following assertions related to presentation and disclosure would the auditor be testing?

a. Completeness.

b. Valuation, allocation, and accuracy.

c. Understanding and classification.

d. Rights and obligations, and occurrence.