While Performing Interim Audit Procedures of Accounts Receivable, Numerous Unexpected

Multiple Choice

While performing interim audit procedures of accounts receivable, numerous unexpected errors are found resulting in a change of risk assessment. Which of the following audit responses would be most appropriate?

A) Move detailed analytical procedures from year end to interim.
B) Increase the dollar threshold of vouching customer invoices.
C) Send negative accounts receivable confirmations instead of positive accounts receivable confirmations.
D) Use more experienced audit team members to perform year-end testing.