Which of the following is a cut-off test?

A. Selecting a sample of delivery notes around the year-end and agreeing to sales invoices to ensure they are included in the appropriate period.

B. Selecting a sample of receivables balances outstanding at the year-end and agreeing to cash received after the year-end.

C. Selecting a sample of bad debts written off after the year-end and agreeing to sales invoices dated before the year-end.

D. Selecting a sample of receivables balances from the list of receivables and agreeing the buildup of the balance to sales invoices.