To reduce the risks associated with accepting fax responses to 24. of accounts receivable, an auditor most likely would requests for positive confirmation a. consider the faxes to be non-responses and evaluate them b. examine the shipping documents that provide evidence for th c. inspect t as unadjusted differences. e faxes for forgeries or alterati e aceptable noted. d. verify the sources and contents of the faxes in telephone calls to the sende ons and consider them to be acceptable if none are 25. A special form of positive confirmation known as a blank-balance co a. requests the recipient to fill in the amount of the balance. b. requests additional information on consigned inventory c. is used when the recipients are unli d. has all the attributes of a, b, and c above. ikely to pay attention to what information is requested. 26. With regard to sales and incorrect? sales returns cut-off procedures, which of the following statements is a. Errors rel lated to sales cut-off can be unintentional due to delays in recognizing the shipment of goods or the recognition of the sales. b. GAA the auditor to vouch the amounts of all sales returns to the original sales. assumption of approximately equal, offsetting amounts at the beginning and end of P requires ales returns can be recorded in the accounting period in which they occur under th each accounting period. or sales documents fo d. F cut-off, the auditor tests a sample of sales invoices and their related shipping r a few days just prior to, and subsequent to, the end of the accounting period