Which of the following is a substantive test in relation to completeness? a. Review minutes and contracts for evidence of pledging of receivables, factoring or other liens. O b. Enquire about legal ownership of goods being shipped to entity and any goods on consignment, and inspect supporting documentation. C. Agree dollar value of accounts payable to supporting documents (e.g. suppliers' invoices). d. Enquire of management to ensure that all property, plant and equipment and related costs are included