Confirmations That Are Sent to Select Customers Asking Them to Review

Multiple Choice

Confirmations that are sent to select customers asking them to review the current balance due the client as shown on the client's statement and return the letters directly to the auditor indicating whether they agree with the indicated balance,are known by which of the following terms?

A) Direct confirmations.
B) Indirect confirmations.
C) Positive confirmations.
D) Negative confirmations.