Cross Country Company Limited has a year-end of January 31. On February 15, a clerk in the accounts payable department finds some mail addressed to the company that was postmarked January 26 and appears to have been received in January. The clerk opens the envelopes and discovers they contain invoices from the company's suppliers. The clerk records the invoices with a date of February 15. The general transaction-related audit objective affected is O a. accuracy. O b. posting and summarization. O C. completeness. O d. cutoff