When Positive Confirmations Are Used, Auditing Standards Require Alternative Procedures

question 29

Multiple Choice

When positive confirmations are used, auditing standards require alternative procedures for confirmations not returned by the customer.Which of the following would not be considered an alternative procedure?

• A)Send a second confirmation request.
• B)Examine subsequent cash receipts to determine if the receivable has been paid.
• C)Examine shipping documents to verify that the merchandise was shipped.
• D)Examine customer's purchase order and the duplicate sales invoice to determine that the merchandise was ordered.

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Definitions:

Prescriber Information

Details about a healthcare professional authorized to write prescriptions, including name, qualification, and licensing details.

Prescription

An authorization written by a medical professional that allows a patient to obtain a specific medication or treatment.

Schedule V

A classification for drugs with a lower potential for abuse than Schedule IV, including some antitussives and antidiarrheals.

Abuse Potential

Refers to the likelihood that a substance can be used in a manner that is harmful or addictive.