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Answer (B) is correct . A completeness assertion concerns whether all transactions and accounts that should be presented in the financial statements are so presented. The exclusive use of sequentially numbered documents facilitates control over expenditures. An unexplained gap in the sequence alerts the auditor to the possibility that not all transactions have been recorded. A failure to use prenumbered checks would therefore suggest a higher assessment of control risk. If a company uses prenumbered checks, it should be easy to determine exactly which checks were used during a period.

Answer (A) is incorrect because Determination of proper amounts of sales invoices concerns the valuation assertion. Also, sales invoices are part of the sales-receivables (revenue) cycle.
Answer (C) is incorrect because Cash receipts are part of the revenue cycle.
Answer (D) is incorrect because Consideration of the qualifications of accounting personnel is not a test of controls over the completeness of any cycle. This procedure is appropriate during the consideration of the control environment.