Which of the Following Procedures Would an Auditor Most Likely

Which of the following procedures would an auditor most likely rely on to verify management's assertion of completeness?

A) Comparing a sample of shipping documents to related sales invoices.
B) Reviewing a standard bank confirmation.
C) Confirming a sample of recorded receivables by direct communication with the debtors.
D) Observing the client's distribution of payroll cheques.