Auditors usually carry out their audit work at different stages known as the interim audit and the final audit.

Which of the following statements, if any, is/are correct?
1 Carrying out tests of control on the company’s sales day books would normally be undertaken during an interim audit.

2 Review of aged receivables ledger to identify balances requiring write down or allowance would normally be undertaken during a final audit.

A. Neither 1 nor 2
B. Both 1 and 2
C. 1 only
D. 2 only