What effect do adequate controls in the credit function have on the auditor's evidence accumulation? A. Adequate controls in the credit function enable the auditor to place more reliance on the accuracy of the client's customer list to send positive accounts receivable confirmations to customers. The purposes is to determine that the underlying receivable existed prior to write-off. B. Adequate controls in the credit function enable the auditor to place more reliance on the client's estimate of uncollectible accounts by the auditor examining Dun and Bradstreet credit records for each customer as an indication of the uncollectibility of an account. C. Adequate controls in the credit function enable the auditor to place more reliance on the client's estimate of uncollectible accounts. Without these controls, the auditor would have to make his or her own credit checks on the customers in order to be convinced that the allowance for uncollectible accounts is reasonable. D. None of the above