The Following Is an Excerpt from an Audit Engagement Workpaper

The following is an excerpt from an audit engagement workpaper: A Company Accounts Receivable Date Objective. To determine if the computer system is correctly recording all accounts receivable transactions. Procedures: Judgmental selection of a sample of all accounts receivable balances greater than $50,000 for positive confirmation of balances. Conclusion: Based on the results of testing wherein all but three confirmations were returned, the accounts receivable balance is fairly presented in all material respects. Which of the following is true regarding the workpaper?

A) It is not appropriate to judgmentally select a sample when testing accounts receivable.
B) A conclusion should be reached only for the results of overall testing, not for individual procedures.
C) The audit procedures used are not consistent with the audit objective.
D) The format of the workpaper does not conform to the standard format for workpapers.