Match Five of the Terms (A- K) with the Descriptions

Match five of the terms (a- k) with the descriptions provided below (1- 5):
a. accounts receivable
b. balance- related audit objectives
c. alternative procedures
d. blank confirmation form
e. cutoff misstatements
f. evidence planning worksheet
g. negative confirmation
h. positive confirmation
i. realisable value of accounts receivable
j. timing difference in an accounts receivable confirmation
k. invoice confirmation.
1. The follow- up of a positive confirmation not returned by the debtor with the use of documentation evidence to determine whether the recorded receivable exists and is collectible.
2. A letter, addressed to the debtor, requesting that the recipient indicate directly on the letter whether the stated account balance is correct or incorrect and, if incorrect, by what amount.
3. Misstatements that take place as a result of current period transactions being recorded in a subsequent period, or subsequent period transactions being recorded in the current period.
4. A form used to help the auditor decide whether planned detection risk for tests of details of balances should be low, medium or high for each balance- related audit objective.
5. A letter, addressed to the debtor, requesting a response only if the recipient disagrees with the amount of the stated account balance.