Which of the Following Statements About Confirmations Is True

Multiple Choice

Which of the following statements about confirmations is True?

A) Confirmations are expensive and so are often not used.
B) Confirmations may inconvenience those asked to supply them, but they are widely used.
C) Confirmations are sometimes not reliable and so auditors use them only as necessary.
D) Confirmations are required for several balance sheet accounts but no income statement accounts.