In Many Audits of Sales Transactions, No Substantive Tests of Transactions

In many audits of sales transactions, no substantive tests of transactions are performed for the completeness objective because:

A) the unrecorded sales cause a reduction of accounts receivable; therefore, the ratios of the two financial statements will not be misleading.
B) understatements of assets and income are a greater concern than overstatements.
C) overstatements of assets and income are a greater concern than understatements.
D) it doesn't matter if income is understated because the savings on income tax offsets the reduced revenue and net income is correct.