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A is corrent because the failure of customers to reply to request forms may indicate that these accounts may be in dispute. The auditor would examine shipping documents to determine whether proper items and quantities have been shipped.
B is incorrect because collections made during the year will provide only limited assurances as to the proper valuation of the account.
C is incorrect because there is no reason at this point to believe that the internal control structure has broken down.
D is incorrect because, although subsequent audit procedures may indicate the need for an increase in the allowance account, no reason to make the entry exists at this point.