You are involved in the audit of accounts receivable, which represent a significant portion of the assets of a large retail corporation. Your audit plan requires the use of the computer, but you encounter the following reactions:

a. The computer operations manager says the company’s computer is running at full capacity for the foreseeable future and that the auditor will not be able to use the system for audit tests.

b. The scheduling manager suggests that your computer program be stored in the computer program library so that it can be run when computer time becomes available.

c. You are refused admission to the computer room.

d. The systems manager tells you that it will take too much time to adapt the auditor’s computer audit program to the computer’s operating system and that company programmers will write the programs needed for the audit.

REQUIRED For each situation, state how the auditor should proceed with the accounts receivable audit. (CIA Examination, adapted)