Which of the following procedures would be generally performed when evaluating the accounts receivable balance in an engagement to review financial statements in accordance with Statements on Standards for Accounting and Review Services? .
A. Perform a reasonableness test of the balance by computing days' sales in receivables
B. Vouch a sample of subsequent cash receipts from customers
C. Confirm individually significant receivable balances with customers
D. Review subsequent bank statements for evidence of cash deposits