試題詳解

13. It is sometimes impossible for the auditors to use normal accounts receivable confirmation procedures. In such situations, the best alternative procedure the auditors might resort to would be:
(A) Exam mining subsequent receipts of year-end accounts receivable.
(B) Reviewing accounts receivable aging schedules prepared at the balance sheet date and at a subsequent date.
(C) Requesting that management increase the allowance for uncollectible accounts by an amount equal to some percentage of the balance in those accounts that cannot be confirmed.
(D) Applying analytical procedures to accounts receivable and sales on a year-to-year basis.