When the auditors select a sample from the vouchers payable register at the end of the period and trace them to underlying documents, the auditors are gathering evidence primarily to support that:

a		Recorded obligations occurred prior to year-end.
b		Cash disbursements were recorded as incurred obligation.
c		Recorded obligations were paid.
d		Incurred obligations were recorded in the correct period.

To obtain the best evidence regarding the completeness of recorded accounts receivable, the auditors:

a		Trace a sample of the bills of lading to sales invoices.
b		Review the aging of accounts receivable.
c		Confirm a sample of accounts payable.
d		Trace a sample of recorded sales to shipping documents.