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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This statement is true. If tests of controls reveal control weaknesses, it is necessary to perform substantive procedures to confirm the accuracy and completeness of customer account balances. A confirmation procedure with a large sample of customer account balances on the year-end date is one such substantive procedure.

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