1. Following the professional standards, which of the following would most likely result in the use of negative account receivable confirmation?

1. Weak internal control over account receivable
2. A large number of accounts receivable are in dispute
3. A population consisting of many accounts with small balances
4. Most accounts are with large reputable companies

2. Sending confirmation for accounts receivable tests which of the primary audit objectives? (Notes, although the procedure may test more than one objective, select the answer which relates most to the confirmation of receivables)

1. Existence
2. None of the above
3. Completeness
4. Presentation