Which of the following are factors to consider when designing accounts receivable (A/R) confirmation requests?

I. Method of communication (i.e. paper or electronic).

II. Managements authorization to the confirming parties to respond to the auditor.

III. Amount of total sales by customer for the period.

IV. The aging of A/R balances to be confirmed.

A. I and II

B. I and IV

C. II and III

D. III and IV