Which of the following could affect revenue cycle of the firm

a.When the sales transactions have been recorded

b.When the firms accounts receivable is updated

c.When the firm uses FIFO inventory methods

d.When the firms allowance account is reasonable

23. Which of this can be consider the results of tests of controls

a.Assess those inefficiencies to determine their severity

b.Modify the preliminary control risk assessment

c.Determine whether the primary assessment of control risk is appropriate

d.Determine the audit report to issue