Only one of the following four statements, which compare confirmation of accounts payable with suppliers and confirmation of accounts receivable with customers, is true. The true statement is that

a. Confirmation of accounts payable with suppliers is a more widely accepted auditing procedure than is confirmation of accounts receivable with customers.

b. It is less likely that the confirmation request sent to the supplier will show the amount owed him or her than that the request sent to the customer will show the amount due from him or her.

c. Statistical sampling techniques are more widely accepted in the confirmation of accounts payable than in the confirmation of accounts receivable.

d. Compared to the confirmation of accounts payable, the confirmation of accounts receivable will tend to emphasize accounts with zero balances at the balance sheet date.