When would the auditor use a "blank" positive confirmation?

Question 28 options:

	When the client's records are superior to the A/R customer's.
	When the client requests it.
	When the auditor suspects the client's records are incomplete.
	When he/she is under time constraints.

Question 29 (3 points)

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An auditor is concerned that accounts receivable may be understated due to sales to customers that have been omitted from the sales journal and from the accounts receivable master file. Which one is the best procedure for the auditor to perform to test for missing invoices, (completeness assertion).

Question 29 options:

	Trace sales invoices to the sales journal.
	Trace shipping documents to the sales journal.
	Vouch vendor invoices to inventory items.
	Vouch receiving slips to A/R sub-ledger.