If Management and Salespeople Are Compensated on the Basis of Achieving

Multiple Choice

If management and salespeople are compensated on the basis of achieving high sales targets,there is increased incentive to record sales before they have been earned.In such a situation,the auditor will increase the extent of testing for which of the following transaction-related audit objectives for sales?

A) cut-off and classification
B) classification and occurrence
C) occurrence and cut-off
D) completeness and cut-off