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.