Which of the assertions $($A$-$E$)$ are best verified by the following audit procedures $(1-4)?$

A$.$ Existence or occurrence

B$.$ Rights and obligations

C$.$ Valuation or allocation

D$.$ Completeness

E$.$ Presentation and disclosure $1.$ Confirming inventory held on consignment by the client with independent third party. $2.$ Consulting the Wall Street Journal for year$-$end prices of securities held by the client. $3.$ Physically examine all major property and equipment additions. $4.$ Review the aged trial balance for significant past due accounts.