True or False

41. The “Occurrence” assertion about classes of transactions and events indicates that transactions and events that have been recorded have occurred and pertain to the entity.
42. The “Completeness” assertion about Presentation and Disclosure indicates that disclosed events and transactions have occurred.
43. A Negative Assurance like the following “Nothing came to our attention that caused us to believe that the client failed to comply with the terms, covenants, provisions or conditions of the Bond Indenture is an example of an “Examination” report.
44. Analytical procedures include the consideration of comparisons of the entity’s financial information with comparable information for prior periods.
45. Advocacy is a threat to the CPA’s compliance with the Rules of the AICPA Code of Professional Conduct in that an Accountant will promote a clients interests or position and compromise objectivity or independence.