To Ensure the Completeness of Purchases Made During the Year

To ensure the completeness of purchases made during the year, the auditor should:

A) select a sample of transactions from the accounts payable master file and vouch to related invoices.
B) select a sample of invoices received before the year-end and ensure that they are appropriately recorded in the accounts payable master file.
C) perform a bank reconciliation.
D) select a sample of inventory from the inventory records and check that the inventory is held in stock.