When auditor obtains an understanding of internal control for the sales cycle, auditors study all of the following about the client's, except: Time left 0:33:25 O a flowcharts O b. perform walkthrough tests of sales Oc make inquiries of the client using an internal control questionnaire O d. use parallels simulation all these are classes of transactions in the sales and collection cycle, except: O a. Credit sales O b. Purchase returns and allowances Oc Estimate of bad debt expense O d. Cash receipts The business function for sales transaction includes all of the following except: O a. Shipping goods b. Processing customer orders oc Granting credit od. Providing for bad debts