The auditor wishes to test the completeness assertion. Which of the following statements is true regarding the auditor’s work flow?

a. The auditor would take a sample of recorded transactions and obtain supporting documentation for those transactions.

b. The auditor would perform a process referred to as tracing.

c. The auditor would take a sample of source documents and obtain additional supporting documents for those transactions.

d. For a sample of items recorded in the sales journal, the auditor would obtain the related shipping documents and customer orders.