If the Auditor Decides Not to Confirm Accounts Receivable, the Auditor

Multiple Choice

If the auditor decides not to confirm accounts receivable, the auditor should:

A) always use alternative procedures to audit the accounts receivable.
B) include copies of customer statements in the audit files.
C) document the reasons for such a decision in the audit files.
D) include copies of customer sales invoices in the audit files.