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The audior examines details of sales for five days before and five days after year end to determine whether sales are recored in the proper

The audior examines details of sales for five days before and five days after year end to determine whether sales are recored in the proper period. Which is the auditor most likely testing?

A. Valuation, allocation and accuracy

B. Presentation and disclosure

C. Cutoff

D. Completeness

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