When auditing the sales revenue account, the auditor notes an unusually high rate of returned items for sales made towards the end of the previous year. This is a risk most likely impacting which of the following assertions related to sales revenue? Occurrence Timing Cutoff Completeness Question 10 (1 point) In audit { ng the accounts receivable account, an auditor discovers that the days sales outstanding ratio is increasing. In addition, the auditor notes that the company has relaxed credit policies and collection efforts. Which of the following assertions with respect to receivables does this risk most likely impact? Cutoff Completeness Existence Valuation