Kim and Kresiki are assigned to perform the audit of Ying & Yang’s Yoga Company. During the audit, it was discovered that the amount of sales reported on Ying & Yang’s income statement was understated because one week’s purchasing transactionswere not recorded due to a computer glitch. Kim claims that this problem represents a violation of the management assertion regarding existence, because the reported account balance was not real. Kresiki argues that the completeness assertion was violated, because relevant data was omitted from the records. Which auditor is correct? Explain your answer.