1) Regarding the timing of confirmations, the most reliable evidence is obtained when they are sent to the auditee's customers:

a- several months before year-end, so the auditor will have adequate time to perform alternate procedures if they are required

b- at various times throughout the year to difficult sections of the sample, so that the entire sample is representative of account balances scattered throughout the year

c-at close to the balance sheet data as possible

d- at various times throughout the year to the same group in the sample, so that the sample will not have a time basis.

2)For which of the following assertions would an auditor most likely plan the lowest detection risk for accounts receivable?

a-completeness

b- cut-off

c- existence

d- classification