9. An inherent risk for sales and receivables is? a) promising large bonuses for meeting sales targets. b) the susceptibility of cash to misappropriation. c) not requiring employees to take regular annual leave. d) all of the above 10. Complete the following sentence - Cut-off tests a a) are always performed at year-end to verify a recorded balance even though they are tests of transactions. b) are never performed at year-end to verify a recorded balance because they are tests of transactions c) are always performed at year-end to verify transactions even though they are tests of details of balances d) none of the above