A system that traces the detailed transactions relating to any item in an accounting record could be define as an audit trail. Therefore, Tracing is used primarily to test which of the following assertions about classes of transactions?  Select one: a. Valuation and Allocation.  b. Accuracy.  c. Existence.  d. Completeness

Auditing: A Risk Based-Approach (MindTap Course List)
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Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
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Chapter12: Auditing Long-lived Assets And Merger And Acquisition Activity
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A system that traces the detailed transactions relating to any item in an accounting record could be define as an audit trail. Therefore, Tracing is used primarily to test which of the following assertions about classes of transactions? 

Select one:
a. Valuation and Allocation. 
b. Accuracy. 
c. Existence. 
d. Completeness
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