Selection of the Items for Testing When selecting a sample of accounts receivable for confirmation the auditor should be careful to avoid being influenced by the client. If a client tries to discourage the auditor from sending confirmation to certain customers the auditor should consider the possibility that the client is attempting to conceal fictitious or known misstatements of accounts receivable Arens. Loebbecke; Auditing, 8/E @2000 Prentice hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. Selection of the Items for Testing When selecting a sample of accounts receivable for confirmation, the auditor should be careful to avoid being influenced by the client. If a client tries to discourage the auditor from sending confirmation to certain customers, the auditor should consider the possibility that the client is attempting to conceal fictitious or known misstatements of accounts receivable