An Auditor Confirmed Accounts Receivable as of an Interim Date

Multiple Choice

An auditor confirmed accounts receivable as of an interim date, and all confirmations were returned and appeared reasonable. Which of the following additional procedures most likely should be performed at year-end?

A) Send confirmations for all new customer balances incurred from the interim date to year-end.
B) Resend confirmations for any significant customer balances remaining at year-end.
C) Review supporting documents for new large balances occurring after the interim date, and evaluate any significant changes in balances at year-end.
D) Review cash collections subsequent to the interim date and the year-end.