Assume that an auditor wants to gather evidence in support of thecompletenessassertion forsales.Which of the following would be theBESTnext step for the auditor in order to accumulate reliable relevant evidence?

A.The auditor can recalculation the final sales numbers on each sales invoice, agreeing the sales price per item to a master price list.

B.The auditor would start by selecting a transaction from the sales journal and then vouch the transaction to the underlying source documents.

C.The auditor can select customers to whom they will send a positive confirmation request.

D.The auditor can start with the underlying source documents and trace the transaction to the client's journal and ledgers.