How Does the Auditor Gather Evidence Using the Confirmation Process

How does the auditor gather evidence using the confirmation process?

A) The client selects a sample of customer balances from the year-end accounts receivable subsidiary ledger
B) The client prepares the confirmation letters and the auditor mails the letters
C) Management can choose to send either positive or negative confirmations
D) The auditor prepares the confirmation letters and the client mails the letters
E) Negative confirmations request the customer to return the confirmation directly to the auditor only if the balance is correct