During the audit of accounts receivable, an auditor obtains sufficient and appropriate evidence in support of the existence assertion this evidence can be used to support which of the following assertions in respect of sales?

The correct answer is: A. Existence.

The existence assertion is concerned with whether assets and liabilities exist at the balance sheet date. Evidence obtained in support of the existence assertion for accounts receivable can also be used to support the existence assertion for sales. This is because sales are the source of accounts receivable, and if sales do not exist, then accounts receivable cannot exist either.

The other options are incorrect because they are not directly related to the existence assertion.

• Option B, cut-off, is concerned with whether transactions are recorded in the correct accounting period.
• Option C, occurrence, is concerned with whether transactions that have been recorded have actually taken place.
• Option D, completeness, is concerned with whether all transactions that should have been recorded have been recorded.