The auditor is testing the completeness assertion. Which of the following statements is true regarding the auditor’s work?

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

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

c. The auditor will 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 will obtain shipping documents and customer orders for a sample of items recorded in the sales journal.