An auditor evaluating a MUS sample of accounts receivable confirmations receives a confirmation response and has to

Question:

An auditor evaluating a MUS sample of confirmations receives a confirmation response and has to determine whether the difference reported is due to (a) An error on the part of the client, (b) The customer's error, or (c) A timing difference. Explain how each would affect the statistical evaluation.
Accounts Receivable
Accounts receivables are debts owed to your company, usually from sales on credit. Accounts receivable is business asset, the sum of the money owed to you by customers who haven’t paid.The standard procedure in business-to-business sales is that...