Sales revenue is usually a very material balance within the financial statements of a company. Why would an auditor mainly focus his or her work on sales transactions occurring at the end of the year rather than throughout the year?

(a) There are usually larger sales transactions occurring at the end of the financial year.

(b) The auditor is concerned that the company may attempt to bring forward sales into the current year.

(c) This work will provide some evidence to verify the existence of debtors.

(d) The auditor can review these sales transactions when they actually occur during his or her interim visit to the client.

Choose the best answer.