An Auditor Should Perform Alternative Procedures to Substantiate the Existence

question 26

Multiple Choice

An auditor should perform alternative procedures to substantiate the existence of accounts receivable when ________.

• A)there is no response to a positive confirmation request
• B)there is no response to a negative confirmation request
• C)collectability of the receivables is in doubt
• D)pledging of the receivables is probable

---

Definitions:

Experimental Psychology Lab

A controlled environment where scientific studies are conducted to explore psychological phenomena.

James Mark Baldwin

An influential American psychologist and philosopher known for his work on developmental psychology and the theory of social evolution.

University of Toronto

A public research university in Toronto, Ontario, known for its historic campus and strong academic programs.

Behaviourism

A psychological approach that focuses on observable and measurable behavior as the primary basis for scientific investigation and understanding.