There Are Two Important Assumptions That Underly the Auditor's Use

There are two important assumptions that underly the auditor's use of external confirmations.The first is that the person returning the confirmation is independent of the company and so will provide an unbiased response.The second is that

A) only authorized employees of the company have prepared the response.
B) the person completing the response has carefully checked the data being confirmed.
C) the respondent has not been coerced or bribed to respond to the confirmation.
D) adequate controls exist at the client company to prevent unauthorized responses.