The most reliable evidence from confirmations is obtained when they are sent:
a. as close to the balance sheet date as possible.b. at various times throughout the year to different segments of the sample, so that the entire sample is representative of account balances scattered throughout the year.
c. several months before the year-end, so the auditor will have adequate time to perform alternate procedures if they are required.
d. at various times throughout the year to the same group in the sample, so that the sample will not have a time bias.