For Which of the Following Tests Would the Auditor Use

Multiple Choice

For which of the following tests would the auditor use generalised audit softwareto test the completeness assertion of inventory?

A) Identification of inventory items which haven't been sold for three months.
B) A sequence check looking for missing purchase invoice numbers.
C) A sequence check looking for duplicate purchase invoice numbers.
D) Selecting items from the inventory records in order to trace back to physical inventory counts.