Sylvie Beaubien is the engagement manager for the audit of Terra Enterprises. Sylvie is currently planning tests of details of balances for accounts receivable and is considering the use of electronic confirmation requests to improve response rates. The historical response rate to written confirmation requests sent to$$ Terra's customers has been below $50$ percent and Sylvie believes they can increase that to over $80$ percent using electronic requests. Sylvie is considering two different options. The first option is to use email confirmation$$ requests, with requests emailed directly to customers and the customers emailing responses directly to the audit firm. The second option is to use direct access to$$ customers' electronic records through website links for$$ Terra's largest$$ customers, and then written requests to the remaining customers.

What factors does Sylvie need to consider in deciding whether to use written confirmation$$ requests, email$$ requests, or direct access to electronic$$ records? $($Select all that$$ apply.$)$

A$.$

The reliability of audit evidence obtained from the different approaches

B$.$

The likelihood of receiving responses

C$.$

The efficiency of the confirmation process

D$.$

Integrity of the electronic responses