When Positive Confirmations Are Used, ASA 505 Requires Follow- Up

Multiple Choice

When positive confirmations are used, ASA 505 requires follow- up procedures for confirmations not returned by the customer. In such a situation, which of the following would NOT be classified as an alternative procedure?

A) Examine subsequent cash receipts to determine if the receivable has been paid.
B) Send a second confirmation request.
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.