Answer:
B
Explanation:
A. The return address needs to be included in order for the purchaser/seller to directly confirm the accounts receivable without the client having involvement.
C. Similar to A, the confirmation requests should be sent directly to the auditor to ensure that no client involvement is included.
D. Similar to A and C, the key to confirmations is that the client has no involvement in the confirmation, to reduce and eliminate the risk of meddling.