To Verify That All Sales Transactions Have Been Recorded (The

To verify that all sales transactions have been recorded (the completeness assertion) , a test of transactions should be completed on a representative sample drawn from:

A) the billing clerk's file of sales orders.
B) entries in the sales journal.
C) the shipping clerk's file of duplicate copies of bills of lading (goods shipped notices) .
D) a file of duplicate copies of sales invoices for which all pre-numbered forms in the series have been accounted for.