Which of the Following Procedures Would an Auditor Most Likely

Multiple Choice

Which of the following procedures would an auditor most likely rely on to verify management's assertion of completeness?

A) Comparing a sample of shipping documents to related sales invoices.
B) Reviewing a standard bank confirmation.
C) Confirming a sample of recorded receivables by direct communication with the debtors.
D) Observing the client's distribution of payroll cheques.