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Which of the following involves taking source documents ( i . e . , invoices and receipts ) and following them through the accounting system

Which of the following involves taking source documents (i.e., invoices and receipts) and following them through the accounting system to their location in the financial statement?
a. Vouching
b. Reperformance
c. Tracing
d. All of the Above
e. None of the Above
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