11) The most significant effect of the results of the tests of controls and substantive tests of transactions in the sales and collection cycle is on...

11)

The most significant effect of the results of the tests of controls and substantive tests of transactions in the sales and collection cycle is on

A)

bad debt expense.

B)

the analytical tests to be performed.

C)

the confirmation of accounts receivable.

D)

the impact of processing cash receipts.