When verifying the completeness assertion for sales transactions,the auditor would define the population as a shipping document for purposes of performing tests of controls.

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This statement is true. When verifying the completeness assertion for sales transactions, the auditor would typically define the population as a shipping document for testing controls. This is because shipping documents (such as bills of lading or delivery notes) typically serve as evidence that a sale has taken place and that the goods have been shipped to the customer. By examining a sample of shipping documents, the auditor can test whether all sales transactions were recorded and processed appropriately in the accounting system.

When Verifying the Completeness Assertion for Sales Transactions,the Auditor Would