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Which of the following is a substantive test in relation to completeness? a. Check subsequent sales prices and compare with inventory cost. b. Review aged

Which of the following is a substantive test in relation to completeness?

a. Check subsequent sales prices and compare with inventory cost.

b. Review aged debtors trial balance and undertake follow-up procedures for amounts overdue.

c. Recalculate depreciation or depletion calculations.

d. Undertake sequence check of all sales invoices.

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