Question: After performing planning procedures, an auditor has developed a concern that the client's accounts receivable balance is not complete, i . e . , there

After performing planning procedures, an auditor has developed a concern that the client's accounts receivable balance is not complete, i.e., there are receivables that have not been recorded. Consider the following two procedures:
Procedure A: The auditor sends confirmations to the client's customers that have a positive receivables balance recorded at year end.
Procedure B: The auditor sends confirmations to the client's customers that have a zero receivables balance recorded at year end. Which of the following statements is most accurate?
Multiple Choice
Procedure A is more relevant than Procedure B for addressing the auditor's concern.
Procedure B is more relevant than Procedure A for addressing the auditor's concern.
Procedure A provides more reliable audit evidence than procedure B.
Procedure B provides more reliable audit evidence than procedure A.
After performing planning procedures, an auditor

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