Generally, audit evidence gathered from the sales and collection cycle is combined with evidence from other parts of the audit:

Generally, audit evidence gathered from the sales and collection cycle is combined with evidence from other parts of the audit:

    a.    as the evidence accumulation process proceeds.
    b.    only when all fieldwork processes of the engagement are completed.
    c.    only after the audit of the sales and collection cycle is concluded.
    d.    after the conclusion of both the cash cycle and the sales and collection cycle.