To test for overstatement cutoff errors in liabilities, the auditor should trace, to vendors’ invoices, the receiving reports issued:

To test for overstatement cutoff errors in liabilities, the auditor should trace, to vendors’ invoices, the receiving reports issued:

a. after year-end.
b. before year-end.
c. the last day of the fiscal year.
d. both before and after year-end.