Which of the following audit procedures is NOT testing timing or cut-off audit objective? O A. An auditor determines whether a loan is mature within 12 months after the balance date. B. All options are testing timing/cut-off audit objectives. OC. An auditor compares dates on the receiving report to dates on the purchase journal D. An auditor asks the warehouse manager whether a designated area is allocated to inventories shipped in during stocktaking. E. An auditor selects a random sample of sales transactions around the balance date and compares that with shipping documents