When scheduling the audit work to be performed on an engagement, the auditors should consider confirming accounts receivable balances at an interim date if:
a. subsequent collections are to be reviewed.
b. internal control over receivables is good.
c. negative confirmations are to be used.
d. there is a simultaneous examination of cash and accounts receivable.

The correct answer is letter "B": Internal control over receivables is good.

Explanation:

Only in the case the internal control of an organization is well-established enough so those account receivables (AR) are paid according to the terms agreed between the organization and its debtors, auditors could consider the balance of the account receivables at a provisional date.

answer; tech (a) is correct;

answer; rapid growth in buyer demand and high buyer switching cost;