Mcq

Completeness of income has has been identified as a significant audit risk for the audit of Stragazers. Which of the following procedures would be least likely response to identify understatement of income

a) Compare income by shop and category to prior year
b)Inspect credit notes issued post year end
c)Agree total on till receipts to the sales day book , bank statements and cashbook
d)Obtain sales day book and cast to confirm accuracy

Sir correct ans is B but please can you explain