Final answer:
Tracing from source documents to journals pertains to the financial statement assertion of Completeness, as it ensures all transactions are accounted for in the financial statements. Option a.
Step-by-step explanation:
Tracing from source documents to journals most directly addresses the financial statement assertion of Completeness option a. This process ensures that all transactions that should have been recorded in the financial statements are, in fact, included. It is a crucial step in verifying that all relevant information is reflected, thereby providing a comprehensive view of the company’s financial activities. Conversely, Existence relates to whether the assets or liabilities of the company actually exist, Valuation deals with the correct valuation of assets or liabilities, and the assertion of Rights specifies whether the company holds the rights to the assets listed on the balance sheet.