An auditor noted that client sales increased $10$ percent for the year. At the same time, Cost of Goods Sold as a percentage of sales had decreased from $45$ percent to $40$ percent and year$-$end accounts receivable had increased by $8$ percent. Based on this information, the auditor is most likely concerned about:

Multiple Choice

improper credit approvals.

fictitious sales.

improper sales cutoff.

unrecorded costs.