The “ Accounts Receivable— Confirmation Statistics” working paper shown on the next page was prepared by an audit assistant for the 2013 audit of Lewis County Water Company, Inc., 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 the working paper.