Question：Which of the following statements relating to financial statements assertions is not true?
A. Completeness is a financial statement assertion that relates to classes of transactions, account balances and presentation and disclosure.
B. Financial statement assertions relate to classes of transactions and events only.
C. Financial statement assertions are the representations of the auditors that are embodied in the financial statements.
D. Financial statement assertions are the representations of the directors that are embodied in the financial statements.
The correct answers are:Financial statement assertions are the representations of the auditors that are embodied in the financial statements; Financial statement assertions relate to classes of transactions and events only.
解析：Financial statement assertions are the representations of the directors that are embodied in the financial statements, not those of the auditors. The auditors obtain sufficient appropriate audit evidence to support the assertions.
Financial statement assertions relate to account balances and presentation and disclosure as well as to classes of transactions and events.
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