Which of the Following Most Likely Would Give the Most

Multiple Choice

Which of the following most likely would give the most assurance concerning the valuation assertion of accounts receivable?

A) Tracing amounts in the subsidiary ledger to details on shipping documents.
B) Comparing receivable turnover rates to industry statistics for reasonableness.
C) Inquiring about receivables pledged under loan agreements.
D) Assessing the allowance for uncollectible accounts for reasonableness.