A client has a separate sales group for its largest "preferred" customers. This is a select group of customers that normally make purchases in excess of $$250,000$ and often have accounts receivable balances in excess of $$1$ million. Which of the following audit procedures would the auditor most likely perform?

Multiple Choice

Prepare a schedule of purchases and payments for these customers.

Inquire of the sales manager regarding the accounts receivable terms.

Send out negative confirmations on a large sample of these customers.

Send out positive confirmations on a large sample of these customers.