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$55.$ Answer incorrect or correct $1.$ If the misstatements identified by the confirmation process are in total immaterial, the auditors may still conclude that the account$2.$ Only material accounts need be confirmed$\mathrm{.}3.$ Test of control results may result in the need to confirm fewer accounts$\mathrm{.}4.$ Confirmation requests should be mailed by the client under the careful supervision of the CPAs$\mathrm{.}5.$ A combination of positive and negative requests may be used$\mathrm{.}6.$ Confirmation replies should be addressed directly to the CPAs at the client's address$\mathrm{.}56.$ The auditor determines that the following objectives will be part of the audit of Anthony Company. For each of the following audit objectives, select the substantive test that would most likely provide support for the objective. A substantive test may be used once, more than once, or not at all.Verify existence of accounts receivableDetermine that accounts receivable are valued at their net realizable value.Determine that proper receivable disclosures are presented$58.$ Select the necessary words from the list of possibilities to complete the following statements.An $\_\_\_\_\_\_\_\_\_\_\_$ of customers' accounts receivable should be prepared at regular intervals for use by the credit department in carrying out its collection program.If a response to a negative confirmation request is not received, the auditors ordinarily $\_\_\_\_\_\_\_\_\_$Before goods are shipped on open account, the sale should be approved by the $\_\_\_\_\_\_\_\_\_\_$The $\_\_\_\_\_\_\_\_\_\_\_$ should account for the serially numbered shipping documents to ensure that an invoice is prepared for each shipment.The best evidence of collectibility of accounts receivable is examination of subsequent $\_\_\_\_\_\_\_\_\_\_\_$ of the accounts.