Evaluate the following statement: "tests of sales and cash receipts transactions are such an essential part of every audit that i like to perform them as near the end of the audit as possible. by that time i have a fairly good understanding of the client's business and its internal controls because confirmations, cutoff tests, and other procedures have already been completed." (select all answers that apply.) a. as long as the auditor has performed sufficient analytical procedures to evaluate the financial information through analysis of plausible relationships among financial and nonfinancial data, it is acceptable to perform tests of sales and cash receipts transactions as near the end of the audit as possible. b. the auditor should attempt to understand the entity and its environment, including internal controls, as early as practical through the analysis of the accounting system, tests of controls, and substantive tests of transactions. c. the primary purpose of testing sales and cash receipts transactions is to evaluate the internal controls so that the scope of the substantive tests of the account balances may be set. if the auditor performs the tests of details of balances prior to testing internal controls, no benefit will be derived from the tests of controls. d. none of the above.