Which of the Following Audit Procedures Assists the Auditor with Testing

Which of the following audit procedures assists the auditor with testing for completeness?

A) Analyze interest expense to uncover a payment to a creditor who is not included in the notes payable schedule.
B) Examine notes to determine whether the company has obligations for payment.
C) Examine duplicate copies of notes to determine whether notes were dated on or before the balance sheet date.
D) Examine the dates on duplicate copies of notes to determine whether all or part of the notes are non-current liabilities.