Final answer:
The auditor would most likely perform the c. reperformance of sales transactions to test controls relating to management's assertion concerning the completeness of sales transactions.
Step-by-step explanation:
The correct answer is c. Reperformance of sales transactions. When testing controls relating to management's assertion concerning the completeness of sales transactions, an auditor would most likely reperform sales transactions.
This involves the auditor independently executing sample sales transactions and comparing the results to the company's recorded sales transactions.
By doing so, the auditor can determine if the company's controls are effectively capturing and recording all sales transactions.