When positive confirmations are used, auditing standards require alternative procedures for confirmations not returned by the customer. Which of the following would NOT be convidered an alternative procedure?

Eamine customer's purchase order and the duplicate sales involice to debermine that the merchandive was ondered.

Send a second confirmation request.

Examine shippine documents to verify that the merchundise was shipped.

Examine subsequent canh receipts to determine if the necelvalde has beew paid.