Uncategories For most audits, inherent risk for accounts receivable is moderate or low except for which balance-related audit objectives?

For most audits, inherent risk for accounts receivable is moderate or low except for which balance-related audit objectives?

For most audits, inherent risk for accounts receivable is moderate or low except for which balance-related audit objectives? 

a. Timing and realizable value.
b. Completeness and existence.
c. Existence and accuracy.
d. Realizable value and cutoff.