Discuss whether email responses and oral responses are confirmations. A. Auditing standards indicate an email response or oral response are not considered acceptable confirmation responses, because they are ineffective due to unreliable response rates and do not provide sufficient evidence to support an account receivable balance. B. Auditing standards indicate an oral response is not considered a confirmation, but constitutes other evidence in support of a receivable balance. However, email responses are considered to be valid confirmation responses if the auditor can be confident in the identity of the confirmation respondent. C. Auditing standards indicate an email response or oral response are acceptable confirmations, because they are effective evidence of valid confirmation responses. D. Auditing standards indicate an oral response is considered a confirmation, providing the confirmation is with the account manager or controller of the company. However, email responses are not considered to be valid confirmation responses because there is no assurance in the identity of who confirmed