Janice and Bruce are discussing the revenue-receivables cycle one day at lunch. Janice tells Bruce that she has been working on credit sales, and is wondering what applicable internal controls she may need to test. Which of the following represents Bruce's most helpful response?

		In order to audit clients with credit sales, Janice should consider testing controls related to all revenue and associated payables accounts.
		Janice should consider testing all revenue sales that have been made on credit, as well as the associated allowance accounts.
		Janice should not consider testing controls as controls over revenue-receivables cycle is generally considered as high risk.
		Janice should consider testing a sample of credit sales and looking for evidence of appropriate authorizations.