The accounts receivable — confirmation statistics working paper (index B-3) that appears over was prepared by an Audit Assistant Peter Porter, during the 20XI year audit of Western Water Ltd, a continuing audit client. The engagement supervisor is reviewing the working papers.

Required

Describe the deficiencies in the working paper that the engagement supervisor should discover.

Assume that the accounts were selected for confirmation on the basis of a sample that was properly planned and documented on working paper B-2.