Question: An auditor uses an AI and machine learning application to read leases and to determine if a lease should be accounted for as a finance

An auditor uses an AI and machine learning application to read leases and to determine if a lease should be accounted for as a finance lease or an operating lease. In this case, the auditor is focused on auditing which assertion? 

a. Existence. 

b. Valuation. 

c. Cutoff. 

d. Classification.

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