5. Auditors are concerned with aspects of internal controls over sales and cash receipts and the related accounts receivablesexcept: a. controls over individual customer balances b. controls related to the allowance for uncollectible accounts c. controls over cutoff d. controls that prevent or detect embezzlements 6. Which of the procedure does not assist auditor in checking client's right over their accounts receivable? a. positive confirmation sent to client's customers b. examine debt contracts for evidence of contracts receivable pledges as collateral c. review minute of meeting d. confirmation with banks