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.

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Definitions:

Damaged Cells

Cells that have been impaired in function or structure due to injury from physical, chemical, or biological agents.

Rotational Equilibrium

A state wherein an object remains in balance while rotating, meaning the net torque acting on it is zero.

Utricle

Cavity in the vestibule of the vertebrate inner ear; contains sensory receptors for gravitational equilibrium.

Semicircular Canals

Three fluid-filled, looped structures in the inner ear that are involved in maintaining balance and sensing head movement.