When attending a planning meeting with the client you learn that as part of the recent office move a number of invoices were mistakenly thrown away prior to being processed by the accounts payable department. In order to address the above, which specific risk would you most likely add to your planned audit response?

A: Goods and services may not be good enough quality or value for money.

B: Unauthorised purchases may be made for personal use.

C: All amounts due for goods or services received may not be recorded.

D: Goods may be misappropriated.