To test the completeness assertion for cash payments to transactions, which of the following would be appropriate for the auditor?

Calling the suppliers to make sure that they received the payments

Randomly selecting a few payments on the bank statement, and matching them on the accounts payable ledger

Randomly selecting a few payment entries on the accounts payable ledger and matching them with the payments in the bank statement

Receiving confirmation from the accounts payable clerk that all necessary entries have been recorded