When customers do NOT respond to positive confirmation requests, auditors:
A) must examine supporting documents.
B) must rely on inquiry of client.
C) cannot express an unqualified opinion.
D) cannot complete the engagement and must issue a disclaimer.

Question

Quizplus · Accepted Answer

If customers do not respond to positive confirmation requests, auditors must rely on alternative procedures, such as examining supporting documents, to gather sufficient evidence. This is important to ensure that the financial statements are not materially misstated. Therefore, choice A is the best answer. Choices B, C, and D are incorrect because auditors can still express an unqualified opinion and complete the engagement if they perform additional procedures to obtain sufficient evidence.

When Customers Do NOT Respond to Positive Confirmation Requests, Auditors