Which of audit objectives are tested by the following audit procedures? 1. An auditor performs age analysis of accounts receivable to evaluate whether the allowance for doubtful debts recognised is adequate. 2. An auditor reads the loan contracts to identify the amount due within one year. An auditor takes a sample of inventory receiving reports and traces the relevant records in the inventory ledger. A. 1. Accuracy, 2. Timing, 3. Existence B. 1. Accuracy, 2. Classification, 3. Completeness C. 1. Realisable value, 2. Classification, 3. Completeness D. 1. Realisable value, 2. Classification, 3. Existence E. 1. Realisable value, 2. Timing, 3. Completeness