Q:

Which of the following procedures would an auditor most likely rely on to verify management\'s assertion of completeness?

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Which of the following procedures would an auditor most likely rely on to verify management's assertion of completeness?


  1. Observing the entity\'s distribution of payroll checks.
  2. Confirming a sample of recorded receivables by direct communication with the debtors.
  3. Reviewing standard bank confirmations for indications of cash manipulations.
  4. Comparing a sample of shipping documents to related sales invoices.

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