Which of the Following Strategies Most Likely Could Improve the Response

Multiple Choice

Which of the following strategies most likely could improve the response rate of the confirmation of accounts receivable?

A) Including a monthly statement of the customer's account with the confirmation.
B) Restricting the selection of accounts to be confirmed to those customers with relatively large balances.
C) Requesting customers to respond to the confirmation requests directly to the auditor by fax or e-mail.
D) Notifying the recipients that second requests will be mailed if they fail to respond in a timely manner.