"Foot Fault" is a small wholesaler and service supplier concentrating on the tennis market.

Foot Fault Accounts Receivable Sub-Ledger data as at October 31, 2020
Customer	Invoice Number	Invoice Date	Invoice Amount
Acton Tennis Club	1010	September 25, 2020	$                      1 500
Acton Tennis Club	1022	October 15, 2020	$                      5 000
Bowmanville Athletic Club	1006	August 25, 2020	$                      3 000
Bowmanville Athletic Club	1013	September 28, 2020	$                      1 500
Bowmanville Athletic Club	1014	October 4, 2020	$                      2 500
Caledonia Sports & Fitness	1002	June 30, 2020	$                      5 800
Caledonia Sports & Fitness	1015	October 2, 2020	$                      4 000
Caledonia Sports & Fitness	1018	October 10, 2020	$                      3 000
Dominic's Tennis Spot	1003	July 27, 2020	$                      1 700
Dominic's Tennis Spot	1005	August 27, 2020	$                      3 000
Dominic's Tennis Spot	1011	September 27, 2020	$                      6 000
Edwards Gardens Tennis Club	1016	October 2, 2020	$                      6 000
Edwards Gardens Tennis Club	1019	October 13, 2020	$                      7 500
Edwards Gardens Tennis Club	1026	October 24, 2020	$                      4 500
Farnaz's Raquet Club	1008	September 15, 2020	$                      3 000
Farnaz's Raquet Club	1023	October 15, 2020	$                      4 500
Giovanni's Tennis Emporium	1012	September 27, 2020	$                      1 000
Harry's Athletics	1020	October 13, 2020	$                      8 000
Ing Tennis and Golf Club	1017	October 5, 2020	$                      6 400
Jang's Athletic Club	1007	August 31, 2020	$                      6 000
Kingston Downtown Tennis	1004	August 25, 2020	$                      2 500
Kingston Downtown Tennis	1025	October 17, 2020	$                      4 000
Leamington Sports Centre	1021	October 13, 2020	$                    15 000
Morningside Tennis Club	1001	May 31, 2020	$                      9 100
Newtonbrook Sports Centre	1009	September 22, 2020	$                      7 500
Newtonbrook Sports Centre	1024	October 15, 2020	$                      3 000
TOTAL			$           125 000

2 14.1 5 6 1 7 T 8 I 9110 111 1 12 T 13 T 14 T 15 1 16 1 17 18 Auditee: "Foot Fault" "Foot Fault" is a small wholesaler and service supplier concentrating on the tennis market. They are located in the Hamilton, Ontario area and carry on business in South-Central Ontario. In the course of regular business, Foot Fault sells supplies to local sports and athletic clubs (for retail sale in the club's "Pro Shops", meaning the in-club retail stores) as well as servicing the physical needs of clubs (tennis net repairs, tennis court surface repairs, etc.). Some of Foot Fault's products are manufactured in the Hamilton location (Foot Fault Racquets, Foot Fault tennis balls, Foot Fault tennis clothing and accessories such as head-bands and caps) and some products are purchased from third- party suppliers to add to inventory (same types of products: racquets, balls, clothing and accessories). Teper and Lubetsky LLP is a Public Accounting firm located in Hamilton, Ontario and Foot Fault is one of their clients. Through the sale of products and services, Foot Fault records accounts receivable from customers. Michele Teper, CPA is audit manager for Foot Fault for the year ending October 31, 2020. Michele would normally use "Confirmations" (confirmation of customer accounts receivable) as a substantive procedure. See Appendix Table 1 for a list of Accounts Receivable by customer. However, Michele has decided not to use Confirmations during this year's audit. Michele has cited materiality as the first justification for her decision. Required: (a) State four other justifications Michele could use for her decision. Explain each with 2-3 sentences. (b) List 4 (four) kinds of alternative procedures that could be used, given Michele's decision against using Confirmations? 1