According to the professional standards, a financial statement assertion is relevant if it has a "reasonable possibility of containing a misstatement that would cause the financial statements to be materially misstated." For each of the possible misstatements identified below, please select the appropriate financial statement assertion.

Answer is not complete.

$\backslash$table$[[$Possible Misstatement or Risk,Relevant Assertions$],[$a$.$ Revenue is overstated because the controller made up fraudulent invoices and recorded them.,Presentation and Disclosure,$$