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

(a) select a sample of transactions from the purchase ledger and vouch to related invoices.

(b) perform a bank reconciliation.

(c) select a sample of invoices received before the year-end and ensure that they are appropriately recorded in the purchase ledger.

(d) select a sample of goods received notes before and after the year-end and ensure they have been appropriately recorded.

Choose the best answer.