Which ONE of the following procedures does NOT test COMPLETENESS of liabilities? A Inspect post yearend payments and for payments relating to items delivered before the yearend, trace through to the year end payables listing or accruals listing B Review invoices received post year end and trace to the GRN, purchase invoice and payables listing if the goods were received before the year end C Trace a sample of invoices listed in the payables listing to the actual invoice and goods received note D Review board minutes to identify if any further claims have been brought against Metcalf Co