Answer all please

In a sample of confirmations sent to the auditee's customers, one customer failed to respond, despite the mailing of a second request. In this case, which of the following would NOT be an appropriate response? Multiple Choice When the auditor concludes from the confirmations received that accounts receivable is fairly stated and the customer's balance from the nonresponse is insignificant, it can be ignored. When the auditor concludes from the confirmations received that accounts receivable is materially misstated and the customer's balance from the nonresponse is insignificant, it can be ignored. Increase the initial assessment of incorrect acceptance and revise the sample size accordingly. When the auditor concludes from the confirmations received that accounts receivable is fairly stated and the customer's balance from the nonresponse could impact on that assessment, expand the sample, performing alternative procedures on the additional balances selected. In a sample of confirmations sent to the auditee's customers, one customer failed to respond, despite the mailing of a second request. In this case, which of the following would NOT be an appropriate response? Multiple Choice When the auditor concludes from the confirmations received that accounts receivable is fairly stated and the customer's balance from the nonresponse is insignificant, it can be ignored. When the auditor concludes from the confirmations received that accounts receivable is materially misstated and the customer's balance from the nonresponse is insignificant, it can be ignored. Increase the initial assessment of incorrect acceptance and revise the sample size accordingly. When the auditor concludes from the confirmations received that accounts receivable is fairly stated and the customer's balance from the nonresponse could impact on that assessment, expand the sample, performing alternative procedures on the additional balances selected. A test of balance procedure is being performed on the spare parts inventory listing. The listing consists of 10 items that equal or exceed performance materiality and 55 items that are less than materiality. What would be an appropriate sampling approach in this case? Multiple Choice Test all 10 items at or above materiality, then select a random sample from the remaining 55 items. Test all 10 items at or above materiality only, as the remaining items are each immaterial. Select a randomly sample from all 65 items contained in the inventory list. Select a small sample from 10 items over materiality and a larger sample from the remaining 55 items