The CPA firm of Wright \& Company is in the process of auditing William Corporation's 19X4 financial statements. The following open matter must be resolved before the audit can be completed.

No audit work has been performed on nonresponses to customer accounts receivable confirmation requests. Both positive and negative confirmations were used. A second request was sent to debtors who did not respond to the initial positive request.

Required:

What alternative audit procedures should Wright consider performing on the nonresponses to customer accounts receivable confirmation requests?