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.

Question

Quizplus · Accepted Answer

If the auditor decides not to confirm accounts receivable, they should document the reasons for their decision in the audit files. This is to ensure that the decision is well-documented and can be reviewed by other members of the audit team. While alternative procedures may be used, it is not always necessary to include copies of customer statements or sales invoices in the audit files.

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