7. Which of the following procedures would an auditor most likely perform for December year-end accounts receivable confirmation when the auditor did not receive replies to second request?

a. Replace the non responding customers account with other customers accounts and send confirmation request to those replacement customers

b. intensify the study of the internal control structure concerning the revenue cycle

c. Increase the assessed level of detection risk for the existence assertion

D. Inspect the receiving records documenting the merchandise purchased from the company's suppliers

E. Review the cash receipts journal for January and February following year-end