The auditor sends letters to a sample of accounts receivable customers to verify whether they have an outstanding balance at December 31, 2019. Which of the following are the appropriate balance-related management assertion and the corresponding auditor objective?

A. Completeness assertion and Completeness objective.

B. Existence assertion and Existence objective.

C. Valuation and Allocation assertion and Accuracy objective.

D. Valuation and Allocation assertion and Realizable Value objective.