10-28 The Account Receivable-Confirmation Statistics working paper shown on the next page was prepared by an audit assistant for the 2013 audit of Lewis County Water company, Inc., a continuing audit client. The engagement supervisor is reviewing the working papers.

Required:

Describe the deficiencies in the working paper that the engagement supervisor should discover. Assume that the accounts were selected for confirmation on the basis of a sample that was properly planned and documented on the working paper.

(AICPA, adapted