An Auditor Should Perform Alternative Procedures to Substantiate the Existence

question 15

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) collectibility of the receivables is in doubt.
• D) pledging of the receivables is probable.

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Definitions:

Relapse

Returning to a previous state of illness or deteriorating behavior after a period of improvement or recovery, especially in the context of addiction.

SASSI-3

The Substance Abuse Subtle Screening Inventory-Third Edition, a psychological screening measure designed to identify individuals with substance dependency issues.

AUDIT Screening

An Alcohol Use Disorders Identification Test designed to screen for excessive drinking and identify potential alcohol problems.

Substance Abuse

The harmful or hazardous use of psychoactive substances, including alcohol and illicit drugs, leading to addiction or other negative outcomes.