State three types of differences that might be observed in the confirmation of accounts receivable that do not constitute misstatements. For? each, state an audit procedure that will verify the difference.

A.

Merchandise shipped by the client has not been received by the customer at the confirmation date. The shipping documents should be examined to verify that the goods were shipped prior to confirmation date.

B.

Merchandise has been? returned, but has not been received by the client at the confirmation date. Receiving documents and the credit memo should be examined.

C.

Payment has not yet been made by the? customer, however the goods have not yet been shipped. Review of the sales invoice to determine accuracy of goods being shipped.

D.

Payment has been made by the? customer, but not received by the client at the confirmation date. The subsequent payment should be examined as to the date deposited.

E.

Customers are dissatisfied with? merchandise, but have not not returned the goods by the confirmation? date, however the client knows of the return. The sales documents should be verified to verify that the goods were shipped.

F.

Payment has been made and received by the client at the confirmation? date, however goods have not been shipped. Review the sales invoices against credit memos.