An auditor observed that a client mails monthly statements to customers. Subsequently, the

auditor reviewed evidence of follow$-$up on the errors reported by the customers. This test of

controls most likely was performed to support management's financial statement assertion$($s$)$

of:

Understandability and Rights and

classification $,$ obligations ${?}_{(})$

A$.$ Yes

B$.$

C$.$ No

D$.$

No

Yes

No

Yes

No