A confirmation procedure scheduled on the year-end date with a large sample of customer account balances is necessary if tests of controls reveal control weaknesses.

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A confirmation procedure with a large sample of customer account balances is a substantive procedure that may be necessary to obtain sufficient appropriate audit evidence to address the risk of material misstatement when controls are weak. This procedure provides independent evidence of the completeness and accuracy of the account balances and can help to detect any errors or fraud. Therefore, it is a common practice to perform confirmation procedures when control weaknesses are identified during the audit.

A Confirmation Procedure Scheduled on the Year-End Date with a Large