For the most part, the audit of the sales and collection cycle:

For the most part, the audit of the sales and collection cycle:

    a.    cannot be performed until the audit of cash is completed.
    b.    must be performed first so that the audit of the other cycles can rely on the data.
    c.    can be performed independently of the audit of other cycles.
    d.    must be performed simultaneously with the audit of the purchases and disbursements cycle.