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C is corrent because cutoff procedures applied to transactions recorded subsequent to year-end for shipping and receiving will address completeness-that is whether transactions that should have been recorded prior to year-end were so recorded. 
A is incorrect because tracing items from tag listing to physical inventory quantities addresses existence more directly than it addresses completeness.
B is incorrect because scanning perpetual inventory, production, and purchasing records are likely to address assertions other than completeness since with completeness one is addressing whether inventory transactions that should have been recorded were not.
D is incorrect because only paid vendor invoices recorded after year-end are likely to address completeness.