Understanding the management assertions related to a specific control is an important factor in preparing the tests of controls. Using the assertions provided below, select the management assertion(s) that relates to the purpose of the controls in table. (A management assertion may be selected once, more than once, or never at all.)

Management Assertions:

a. Existence and occurrence

b. Completeness

c. Rights and obligations

d. Valuation and allocation

e. Presentation and disclosure

f. Authorization

g. Cutoff