An Auditor Should Normally Perform Alternative Procedures to Substantiate the Existence

question 92

Multiple Choice

An auditor should normally 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:

Scoliosis

Lateral spinal curvature.

Vertebral Rotation

A condition or occurrence where a vertebra rotates around its axis, which may be associated with various spinal disorders.

Thoracic Spine

The portion of the spine that is located in the chest area, consisting of twelve vertebrae that are attached to the ribcage.

Fractured Hip

A broken bone in the hip, often resulting from trauma or falls, particularly prevalent in the elderly due to osteoporosis.