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Exit VCEDump CPA-TEST Certified Public Accountant Test: Auditing and Attestation, Business Environment and Concepts, Financial Accounting and Reporting, Regulation

Q44 Single choice

Which of the following procedures would an auditor most likely perform for year-end accounts receivable confirmations when the auditor did not receive replies to second requests?

A
Review the cash receipts journal for the month prior to the year-end.
B
Intensify the study of the internal control structure concerning the revenue cycle.
C
Increase the assessed level of detection risk for the existence assertion.
D
Inspect the shipping records documenting the merchandise sold to the debtors.

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