A Sample of Positive Confirmations Is Mailed for Material Accounts

question 47

Multiple Choice

A sample of positive confirmations is mailed for material accounts receivable balances.Frequently there is a lack of response.Which of the following is not an acceptable alternative procedure?

• A)Reviewing collections on the account subsequent to the confirmation date.
• B)Inquiry of management.
• C)Mailing second and third confirmations.
• D)Examination of supporting documents.

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Definitions:

Nystagmus

Involuntary, rapid, and repetitive movement of the eyeballs, which can be horizontal, vertical, or rotary.

Astigmatism

A common vision condition caused by an irregular curvature of the cornea or lens, leading to blurred vision.

Myopia

A common vision condition characterized by difficulty in seeing distant objects clearly, often referred to as nearsightedness.

Dacryoma

A tumor of the lacrimal sac or gland, often related to the tear production system.