In confirming accounts receivable, an auditor decided to confirm customers' account balances rather than individual invoices. Which of the following most likely would be included with the entity's confirmation letter?

A. A client-prepared letter reminding the customer that a nonresponse will cause a second request to be sent.
B. An auditor-prepared letter explaining that a nonresponse may cause an inference that the account balance is correct.
C. An auditor-prepared letter requesting the customer to supply missing and incorrect information directly to the auditor.
D. A client-prepared statement of account showing the details of the customer's account balance.


Answer: D

Business

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