Frag Jones Company Has a December Year End with a Tight

Multiple Choice

Frag Jones Company has a December year end with a tight reporting deadline,so the auditors confirmed the accounts receivable as of November 30 using positive confirmations.In addition to following up confirmation discrepancies,the auditor should

A) test December transactions.
B) send negative confirmations as of the end of December.
C) test November transactions.
D) do cutoff testing for the month of October.