If a confirmation of an accounts receivable balance is not returned by the customer, the auditor might validate the receivable by _______.
A)confirming a different receivable with a different customer instead
B)looking at evidence of subsequent cash receipt in the amount of the billing to the customer
C)looking at evidence of subsequent cash receipt in the amount of the billing for a different customer
D)confirming the receivable with senior management

Question

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If a confirmation of an accounts receivable balance is not returned by the customer, the auditor might validate the receivable by looking at evidence of subsequent cash receipt in the amount of the billing to the customer. This provides assurance that the customer has acknowledged and paid the balance, even without a confirmation. Confirming a different receivable with a different customer or confirming the receivable with senior management does not directly provide evidence for the specific unconfirmed receivable. Looking at evidence of subsequent cash receipt for a different customer does not provide evidence for the specific unconfirmed receivable either.

If a Confirmation of an Accounts Receivable Balance Is Not