The Confirmation of Customers' Accounts Receivable Rarely Provides Reliable Evidence

The confirmation of customers' accounts receivable rarely provides reliable evidence about the completeness assertion because:

A) many customers merely sign and return the confirmation without verifying its details.
B) customers may not be inclined to report understatement errors in their accounts.
C) recipients usually respond only if they disagree with the information on the request.
D) auditors typically select many accounts with low recorded balances to be confirmed.
E) auditors typically select few accounts with low recorded balances to be confirmed.