登录之后可查看解析

B is corrent because assessing the allowance for uncollectible accounts for reasonableness addresses whether receivables are properly valued at their net realizable value.
A is incorrect because while turnover ratios will provide some evidence on the proper valuation of receivables, that evidence is much more limited than that obtained by directly assessing the allowance for uncollectible accounts.
C is incorrect because tracing amounts in the subsidiary ledger to details on shipping documents may address the completeness and existence or occurrence assertions more directly than valuation.
D is incorrect because inquiring about receivables pledged under loan agreements relates to presentation and disclosure.