【单选题】9 As part of substantive audit procedures, you plan to perform a sequence check on the sales invoice numbers issued over the year. What is the purpose of this audit procedure?
A.
To give assurance that cut-off has been applied accurately
B.
To give assurance over the occurrence of the sales transactions recorded
C.
To provide audit evidence over the completeness of the recording of sales
D.
To provide audit evidence that the sales figure has been calculated accurately