IN an audit of a nonissuer, the auditor plans to recalculate the nonissuer's year-end employee vacation accrual using a management-provided list of employees' salaries and banked vacation hours. In order to validate the completeness of the employees information, the auditor would most appropriately: A. Use the payroll system to validate a sample of employee salaries. B. Agree the number of employees included in the vacation-accrual calculation to the final payroll register. C. Review a list of employees who were terminated after year-end to verify that they have been removed from the vacation-accrual calculation. D. Verify that the number of vacation hours accrued by each employee for each pay period complies with the corresponding policy from the human resources department