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

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Definitions:

Tears

A saline fluid produced by the lacrimal glands, serving both emotional and lubricative functions for the eyes.

Secondary Emotion

Emotions that develop with more cognitive processing and social learning, such as guilt or shame, as opposed to primary emotions like happiness or fear.

Remorseful

Feeling deep regret or guilt for a wrongdoing, similar to being penitent or contrite.

Remorse

A deep feeling of regret or guilt for a wrong committed, often accompanied by a desire to amend or repair the harm caused.