17. An audit client has a valid reason for requesting that a certain account receivable that the auditor has selected for confirmation not be confirmed. Under these circumstances, the auditor usually should
(A) Verify the account balance by inspecting the client's statements and cash receipt records.
(B) Select at random a different account for confirmation that is approximately the same size.
(C) Request the client management to document the matter in the representation letter.
(D) Explain to the client that the request will most likely cause the auditor to disclaim an opinion.

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