An auditor decided to confirm accounts payable to accomplish a low level of detection risk for the completeness assertion. Which of the following is the most reasonable sampling plan?

a. Confirm accounts payable with an emphasis on all vendors including zero and small balances.

b. Confirm accounts payable with an emphasis on the largest account payables.

c. Confirm accounts payable using probability-proportionate-to- size sampling.

d. Confirm accounts payable with an emphasis on new vendors, irrespective of the size of the account balance.