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C is corrent because inspection of receiving and issuing procedures will permit the auditor to thoroughly evaluate the internal control over the custodial responsibilities of the warehouse employee. If the custodial responsibilities are not properly discharged, there may be significant unrecorded liabilities.
A is incorrect because a review of outstanding receipts cannot be made because the auditor has no knowledge of who may hold "unrecorded" receipts.
B is incorrect because confirmation of negotiable instruments may be impractical due to a problem of identifying the holder of the negotiable receipt.
D is incorrect because an observation of inventory will only determine what is on hand. The amount of inventories on hand must be coupled with a review of outstanding warehouse receipts to determine any unrecorded liabilities.