Ordinarily, these two tests, confirmations and estimating allowance for doubtful accounts, focus on which primary concerns and audit objective(s) for Accounts Receivable?

Group of answer choices

Rights & Completeness Do the balances belong to the client and are they recorded completely?

Existence & Valuation Do the AR accounts truly exist and are they collectible?

Presentation and disclosure Is AR properly disclosed on the balance sheet?

Control Risk Do the proper internal controls exist within AR?