To test the control assertion of completeness in the area of work-in-process inventory, the auditor most likely would
A. Select a sample of open and closed production cost reports and recalculate all costs entered.
B. Select a sample of issue slips from the raw materials stores file and trace materials-used reports to production cost reports.
C. Select a sample of open and closed production cost reports and vouch overhead charges to overhead analysis schedules.
D. Select a sample of production orders and determine whether the production orders were authorized.
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