An Auditor Should Perform Alternative Procedures to Substantiate the Existence

question 53

Multiple Choice

An auditor should 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.

---

Definitions:

Secure

To make something free from threat or risk; often refers to procedures or measures taken to ensure safety and protection.

Nasogastric Tube

A flexible tube inserted through the nose into the stomach, used for feeding or removing stomach contents.

Navel

The scar in the center of the abdomen, also known as the belly button, which marks the area where the umbilical cord was attached in utero.

Measurement Technique

A method or procedure used to quantify characteristics or parameters in a systematic and standard way, ensuring accuracy and reliability.