As part of the June 30, 20X2 audit of accounts payable of their client, an auditor sent 22 confirmations of accounts payable to vendors in the form of requests for statements. Four of the statements were not returned by the vendors, and five vendors reported balances different from the amounts recorded in the client's accounts payable master file. The auditor made duplicate copies of the five vendors' statements to maintain control of the independent information and turned the originals over to the client's accounts payable clerk to reconcile the differences. Two days later, the clerk returned the five statements to the auditor with the information on the audit schedule attached. REQUIRED: (1) (2) (3) Is it acceptable for the auditor to have the client perform the reconciliations on the five vendors' statements? Provide an explanation for your answer. Describe the additional tests that should be performed for each of the five statements that included differences. What audit procedures should be performed for the confirmation requests that were not responded to