The risk associated with client revenues is that they are overstated. Which of the following are true with respect to the risk of overstatement of revenues (select all that apply)

A) An effective internal control that management may implement is using bills of lading to ensure that sales occurring after year end are appropriately excluded at period end.

B) Auditors can effectively determine whether a particular sale is valid by using analytical review for revenue to test for the assertion of occurrence.

C) Auditors can either perform test of details or substantive analytical review or a combination of both in testing the assertion of occurrence for revenues.

D) Management uses analytical review as an internal control to test for the occurrence of revenue in addition to looking at invoices, bills of lading and other shipping documents as their internal control.