Captious CPAs were engaged to audit Carcass Processing Co. (CPC). Confirmation letters were sent to 66 CPC customers in the audit of accounts receivable. Several of the confirmations were returned with comments. For each of the confirmations below note whether the auditors should regard it as an exception and propose an adjustment, send a second confirmation request to the customer, regard it as not an exception, or do additional work to clarify. If additional work is required, what additional work do you recommend?

Conf. #	Ledger Balance	Response
#5	$23,000	No response. (This was a positive confirmation. Contacted the company and they refused to participate.)
#6	$16,500	We received the goods on December 23, but CPC guaranteed we could return them if they did not resell well. We do not plan to pay until we see if they are going to resell.
#10	$33,000	We owe that amount now, but we didnt at year end. We didnt get the goods until January 4.
#14	$5,200	We didnt get the goods until December 26. I dont think we should be expected to pay for them yet.
#37	$57,000	We paid $10,000 of this invoice on December 30. We intent to pay the rest when business picks up.
#39	$11,000	We owe for that invoice and for another for merchandise received right before year end.
#57	$21,111	We got the goods but we are not satisfied.
#61	$2,000	Paid this invoice on December 31.