I am having a hard time understanding this. Could you help me?

As the manager of the external audit team, you realize that the EAM writes only material invoices to the audit file for the accounts receivable confirmation process. You are immediately concerned that the accounts receivable account my be substantially overstated this year and for the prior years in which this EAM was used.

Required: Explain why you are concerned since all material invoices are candidates for confirmation by the customer. Outline a plan for determining if the accounts receivable are overstated.