To test the completeness assertion of an audit client on its inventory balance, the auditor

should select items for test counts while observing a client's physical count and:

a. Trace back the client's inventory listing/summary to the items selected by the auditor for

test count.

b. Test items test counted whether they were valued at lower of cost or net realizable

value.

c. Trace test counts to the client's inventory listing/summary.

d. None of these.