Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

تمرين 16

An auditor should perform alternative procedures to substantiate the existence of accounts receivable when
A) No reply to a positive confirmation request is received.
B) No reply to a negative confirmation request is received.
C) The collectibility of the receivables is in doubt.
D) Pledging of the receivables is probable.