When confirming accounts receivable, all of the following are true about positive confirmations received from customers, EXCEPT?
A. Evidence about the completeness assertion is incomplete because customers are more likely to report errors of overstatement than errors of understatement
B. Confirmations cannot provide indications of collectability problems
C. Evidence about the completeness assertion is incomplete because unrecorded receivables cannot be confirmed
D. There is evidence that the balance is complete