The Financial Statements of an Organization Reflect a Set of Management

The financial statements of an organization reflect a set of management assertions about the financial health of the business.All of the following describe types of assertions except

A) that all of the assets and equities on the balance sheet exist
B) that all employees are properly trained to carry out their assigned duties
C) that all transactions on the income statement actually occurred
D) that all allocated amounts such as depreciation are calculated on a systematic and rational basis