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

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) Send a second confirmation request.
B) Examine subsequent cash receipts to determine if the receivable has been paid.
C) Examine the customer's purchase order and the duplicate sales invoice to determine if the merchandise was ordered.
D) Examine shipping documents to verify that the merchandise was shipped.