Question: When scheduling the audit work to be performed on an engagement, the auditor should consider confirming accounts receivable balances at an interim date if A.
| When scheduling the audit work to be performed on an engagement, the auditor should consider confirming accounts receivable balances at an interim date if | |
| A. | There is a simultaneous audit of cash and accounts receivable. |
| B. | The risk of material misstatement relative to financial statement assertions about receivables is acceptably low. |
| C. | Subsequent collections are to be reviewed. |
| D. | Negative confirmations are to be used. |
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