Beltrand,a PA,is Auditing the Financial Statements of a Small Rural

Multiple Choice

Beltrand,a PA,is auditing the financial statements of a small rural municipality.The receivable balances represent residents' delinquent property taxes or receivables over the due date.The internal controls at the municipality are weak.To determine the existence of the accounts receivable balances at the balance sheet date,Beltrand would most likely

A) send positive confirmation requests.
B) send negative confirmation request.
C) examine evidence of subsequent cash receipts.
D) inspect the internal records such as copies of the tax invoices that were mailed to the residents.