When the Positive Form of Accounts Receivable Confirmation Is Used

question 13

Multiple Choice

When the positive form of accounts receivable confirmation is used and no response is received, the auditor should normally:

• A) assume the account is in error.
• B) assume the account is correct.
• C) send a second request.
• D) send a negative confirmation.
• E) contact the customer by telephone.

---

Definitions:

Overt Behavior

Actions or responses that are observable and measurable by others, as opposed to thoughts or feelings which are internal and subjective.

Daydreaming

A state of mind involving spontaneous and self-generated thoughts and imaginations, disconnected from immediate external tasks.

Clinical Psychology

A branch of psychology concerned with diagnosing and treating mental, emotional, and behavioral disorders.

World War II

A global conflict lasting from 1939 to 1945, involving most of the world’s nations and most significant in the history of warfare in terms of human and material losses.