1. King, CPA, is auditing the financial statements of Cycle Company, a client that has receivables from customers arising from the sale of goods in the normal course of business. King is aware that the confirmation of accounts receivable is a generally accepted auditing procedure. Under what circumstances could King justify omitting the confirmation of Cycle's accounts receivable?

2. What alternative procedures could King consider performing when replies to positive confirmation requests are not received?

3. After checks are signed for vendor invoices, why should vouchers be marked PAID or otherwise mutilated?

4. List three sources of evidence/information for the search for unrecorded liabilities.