In Confirming a Client's Accounts Receivable in Prior Years, an Auditor

Multiple Choice

In confirming a client's accounts receivable in prior years, an auditor discovered many differences between recorded account balances and confirmation replies. These differences were resolved and were not misstatements. In defining the sampling unit for the current year's audit, the auditor most likely would choose:

A) customers with credit balances.
B) small account balances.
C) individual overdue balances.
D) individual invoices.