The Auditor Would Expect That an Account Receivable from a Customer

Multiple Choice

The auditor would expect that an account receivable from a customer would be written off by the client when which of the following occurs:

A) the customer files for bankruptcy.
B) the account is at least six months old.
C) a collection agency cannot inspire customer to pay the debt.
D) the client company concludes that an amount is no longer collectible.