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A is corrent because requiring respondents to supply such information may decrease the number of responses obtained and result in the need for additional audit procedures.
B is incorrect because use of the blank form is not directly related to inspection of shipping documents.
C is incorrect because the need to verify subsequent cash receipts is not affected by whether the form is blank or positive with an amount included.
D is incorrect because not including the amount is an advantage of the blank form in that it forces the respondent to provide the information and thereby discourages the practice of signing forms without proper investigation.