When Positive Confirmations Are Used, Auditing Standards Require Follow-Up Procedures

question 13

Multiple Choice

When positive confirmations are used, auditing standards require follow-up 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.