QUESTION 6

1. Which of the following audit procedures is NOT testing timing or cut-off audit objective?

   	A.	An auditor determines whether a loan is mature within 12 months after the balance date.
   	B.	An auditor compares dates on the receiving report to dates on the purchase journal
   	C.	An auditor selects a random sample of sales transactions around the balance date and compares that with shipping documents.
   	D.	An auditor asks the warehouse manager whether a designated area is allocated to inventories shipped in during stocktaking.
   	E.	All options are testing timing/cut-off audit objectives.