In Testing Accounts Receivable,an Auditor Sends Out Positive Confirmation Requests

Multiple Choice

In testing accounts receivable,an auditor sends out positive confirmation requests to 100 randomly selected customers.A customer returns the confirmation indicating that the balance is correct when,in fact,the balance is overstated.This is an example of:

A) Projected misstatement.
B) Sampling error.
C) Standard error.
D) Nonsampling error.