Which of the following audit procedures is aimed most directly at testing the completeness assertion for accounts payable:

Select one:

a. Footing the list of accounts payable.

b. Examining underlying documentation for cash disbursements in the period after year-end.

c. Tracing shipping reports issued on or before year-end to related customer purchase orders and invoices.

d. Tracing shipping reports after year-end to related customer purchase orders and invoices.