As part of the audit of an attestation client, the auditors will typically examine, on a test basis, a sample of accounts receivable and the related allowances accounts. If an auditor suspects that the client's customers are taking longer to settle their accounts receivable balances, what might the auditor decide to do to check this?

A. the auditor should consider sending positive confirmations to all holders of the clients account receivable. the auditor will be confirm upon receipt of the confirmations whether receivables are taking longer to collect.
B. the auditor should consider sending negative confirmations to a selected sample of the clients accounts receivable holders. upon receipt of the completed confirmations the auditor will be able to determine whether day in receivables are increasing.
C. the auditor should consider obtaining an aging of receivables schedule. this schedule breaks down how much the customers in the sample owe the client and will help provide the auditor with an indication of how long customers are taking to settle receivables.
D. none of these answer choices are correct