In testing the existence assertion for an asset, an auditor ordinarily works from the

a.) Potentially unrecorded items to the financial statements.

b.) Financial statements to the potentially unrecorded items.

c.) Supporting documents to the accounting records.

d.) Accounting records to the supporting documents.

d.

Explanation:

In testing the existence assertion for an asset, an auditor ordinarily works from the

d.) Accounting records to the supporting documents.

The assertion of existence is the assertion that the assets, liabilities and shareholders' equity balances appearing on a company's financial statements actually exist as stated at the end of the accounting period that the financial statement covers.

Hence option d fits appropriate answer for the question.