If a Confirmation of an Accounts Receivable Balance Is Not

Multiple Choice

If a confirmation of an accounts receivable balance is not returned by the customer, the auditor might validate the receivable by _______.

A) looking at evidence of subsequent cash receipt in the amount of the billing to the customer
B) asking the client to obtain the evidence and forward it to the auditor
C) requesting the internal audit function contact the customer
D) confirming prior receivables by the same client