Which of the following is a valid explanation for the INCONSISTENCY between the results of the analytical procedures on trade receivables and the directors’ statement regarding debt collection problems?
A A change in sales mix towards high value products
B An increase in the proportion of cash sales since August 20X8
C An increase in the rate of sales tax in September 20X8
D Sales growth of 1% per month over the year
解析：
B
An increase in the proportion of cash sales since the interim audit would increase sales but not trade receivables resulting in a decreased trade receivables collection period.
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