Stefani audited the client’s accounts receivable, but she could not get any good information about customer 102’s balance. The customer responded to the confirmation, saying, “Our system does not provide detail for such a response.” The sales invoice and shipping document papers have been lost, and the customer has not yet paid. What should Stefani do?

a. Get another customer’s account to consider in the sample.

b. Treat customer 102’s account as being entirely wrong (overstated) if doing so will not affect her audit conclusion about the receivables taken altogether.

c. Require adjustment of the receivables to write off customer 102’s balance.

d. Treat customer 102’s account as accurate because there is no evidence saying it is fictitious.