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Completeness of revenues may be tested by the auditor through the selection of a sample of which of the following? A. Shipping documents and tracing

Completeness of revenues may be tested by the auditor through the selection of a sample of which of the following?

A. Shipping documents and tracing them to the sales journal.

B. Accounts receivable and tracing them to cash receipts.

C. Recorded sales transactions and tracing them to the general ledger.

D. Inventory records and tracing them to the shipping documents.

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