Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

Exercise 4

If accounts receivable turnover (credit sales/receivables) was 7.1 times in 2013 compared to only 5.6 times in 2014, it is possible that there were
A) Unrecorded credit sales in 2014.
B) Unrecorded cash receipts in 2013.
C) More thorough credit investigations made by the company late in 2013.
D) Fictitious sales in 2014.