Which of the following statements relating to the use of external confirmations as a substantive procedure is most correct?

1. When conducting confirmations, the auditor should test the validity of the addresses to which confirmation requests are to be sent.
2. Accounts receivable confirmations provide strong evidence of the accuracy, valuation and allocation of accounts receivable.

Required: Answer in the space below:

i. Which of the two options (A or B) is correct. it. Why the response selected is correct.

ili. Why the response not selected is incorrect.