When no response has been received after the second or third positive confirmation request to a customer, ________.
A)alternative procedures should ordinarily be performed
B)the auditor should assume that no news is good news
C)the auditor should simply confirm with the client instead
D)the auditor should make inquiries of the client's legal counsel

Question

Quizplus · Accepted Answer

If no response has been received after the second or third positive confirmation request to a customer, alternative procedures should ordinarily be performed to obtain the necessary information. It is essential to obtain sufficient and appropriate audit evidence, and alternative procedures may include additional inquiries, further analysis, or other audit procedures. Simply assuming that no news is good news or confirming with the client without sufficient evidence would not provide reasonable assurance for the auditor. Making inquiries of the client's legal counsel would be appropriate when there are indications of potential litigations or claims, but not when trying to obtain basic audit evidence.

When No Response Has Been Received After the Second or Third