An Auditor Decides to Vouch a Sample of Ledger Entries

Multiple Choice

An auditor decides to vouch a sample of ledger entries back to their original documentation. In terms of whether all transactions had been recorded, this test would be:

A) Relevant to the completeness objective.
B) Irrelevant to the completeness objective.
C) A more timely test of completeness than evidence from interviews.
D) A more biased test of completeness than evidence from interviews.