An Auditor Should Normally Perform Alternative Procedures to Substantiate the Existence

question 85

Multiple Choice

An auditor should normally perform alternative procedures to substantiate the existence of accounts receivable when:

• A)no reply to a positive confirmation request is received.
• B)no reply to a negative confirmation request is received.
• C)collectability of the receivables is in doubt.
• D)pledging of the receivables is probable.

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Definitions:

Peripheral Nervous System

The part of the nervous system that includes all the nerves outside the brain and spinal cord, responsible for transmitting information to and from the central nervous system.

Nerve Processes

The extensions from a neuron, including dendrites and axons, that transmit electrical and chemical signals to and from the nerve cell body.

Clinical Trials

Research studies performed in people that are aimed at evaluating a medical, surgical, or behavioral intervention.

Consensual Experiments

The experimental research in which all participants give their informed consent prior to participation.