During the Process of Confirming Receivables as of 30 June

Multiple Choice

During the process of confirming receivables as of 30 June 2015, a positive confirmation was returned indicating the 'balance owed as of 30 June was paid on 9 July 2015'.The auditor would most likely:

A) determine whether a customary trade discount was taken by the customer.
B) determine whether there were any changes in the account between 1 July and 9 July 2015.
C) check subsequent cash receipts to confirm that the amount was received.
D) reconfirm the zero balance as of 9 July 2015.