Consider the Following Financial Statement Assertions

Consider the following financial statement assertions:
-Inspect and count securities on hand.
_____

A) EO ? Existence or Occurrence
B) VA ? Valuation or Allocation
C) C ? Completeness
D) RO ? Rights and Obligations
E) PD ? Presentation and Disclosure
F) EO, C and VA
G) EO, VA, C, and PD
H) EO, VA and RO
I) EO, C and RO
J) EO, VA, C, RO, and PD
K) EO, VA, C and RO