To reduce the risks associated with accepting e-mail responses to requests for confirmation of accounts receivable, an auditor most likely would:

Question

Quizplus · Accepted Answer

Choice "A" is correct. E-mail responses to requests for confirmations of accounts receivable present a problem to the auditor, since the sender might not be as requested and the content might be altered. To reduce these risks, the auditor should request the senders to mail the original forms to the auditor. Choice "B" is incorrect. Examination of subsequent cash receipts might be an acceptable alternative procedure, but it would not reduce the risks associated with accepting e-mail responses to requests for confirmations of accounts receivable. Choice "C" is incorrect. Since the e-mail responses may be valid responses, the auditor should not consider them to be exceptions. Choice "D" is incorrect. Mailing second requests to the e-mail respondents would not be necessary, since the sender did receive and respond to the first request. Requesting that the original confirmation be returned is a more likely response.

To Reduce the Risks Associated with Accepting E-Mail Responses to Requests