LMartinez,CPA,was Auditing a Client,Marvelous Retail Company and Selected a Sample

Multiple Choice

L.Martinez,CPA,was auditing a client,Marvelous Retail Company and selected a sample of inventory items from the perpetual records and vouched additions to receiving reports.This procedure was intended to satisfy which POCAOB assertion?

A) Rights and obligations.
B) Completeness.
C) Existence or occurrence.
D) Valuation or allocation.