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 found that there were many differences between the recorded account balances and the confirmation replies. These differences, which were not misstatements, required substantial time to resolve. In defining the sampling unit for the current year's audit, the auditor most likely would choose:

A) Individual overdue balances.
B) Individual invoices.
C) Small account balances.
D) Large account balances.