Inspecting documents, such as an invoice for the purchase of fi xed assets, provides the auditor with evidence relevant to the: 

(a) Rights and obligations assertion, because the document will show the client’s name as the purchaser. 

(b) Occurrence assertion, because the document will show that the transaction took place on the specified date. 

(c) Accuracy assertion, because the document will show the purchase amounts. 

(d) All of the above.