試題詳解

1. Which of the following statements is TRUE?
(A) It is common to use a combination of positive and negative confirmations by sending the latter to accounts with large balances and the former to those with small balances.
(B) When a customer disagrees with the amount shown on an account receivable confirmation, the auditor should not ask the client to reconcile the difference.
(C) The confirmations must be mailed by the auditor, but should contain the return address of the client.
(D) Negative confirmations normally require a larger sample size than positive confirmations.