The auditor adds all customer balances in the accounts receivable trial balance and match the total to the balance in the general ledger. Which of the following are the appropriate balance-related management assertion and the corresponding auditor objective?

A. Accuracy assertion and Accuracy objective.

B. Accuracy assertion and Posting and Summarization objective.

C. Valuation and Allocation assertion and Detail tie in objective.

D. Valuation and Allocation assertion and Realizable Value objective.