Which assertion is most directly supported by sending confirmations to customers in accounts receivable?

• A. Valuation
• B. Existence
• C. Completeness
• D. Classification

Answer: (B)

Confirmations to customers directly test whether an accounts receivable balance exists by obtaining the customer’s acknowledgment that they owe money to the company and, in many cases, the exact amount. When the customer confirms, it provides third-party evidence that the receivable is real and the amount stated is payable, which is the essence of existence. While confirmations can also reveal disputes that affect valuation, they are not the primary procedure for proving completeness (that all receivables are recorded) or for determining proper classification. Therefore, the most directly supported assertion by sending confirmations is existence.