The Primary Consideration When Planning Whether to Send Confirmations of Accounts

question 80

Multiple Choice

The primary consideration when planning whether to send confirmations of accounts receivable before the balance sheet date is the

• A) Type of confirmation to be used.
• B) Client's internal control over transactions affecting receivables.
• C) Availability of staff auditors.
• D) Number of customer accounts.

---

Definitions:

Ancillary Reports

Supplementary documents or records that provide additional information to support a primary report or diagnosis.

Anesthesiology Report

A document detailing the anesthesia administered during a surgical procedure, including drugs, doses, and patient response.

Pathology Report

A document produced by a pathologist detailing the diagnosis determined from the examination of cells and tissues.

Physical Therapy Report

A document summarizing the assessment, treatment plan, and progress of a patient undergoing physical therapy.