Assuming the role of a graduate auditor, you will be completing the audit work relating to the confirmation of accounts receivable for Instrumair Limited. You should note the senior on the audit has reminded you of the importance of professional scepticism. In class you will be working on the final seven confirmations that have been returned (these will be distributed via Moodle) You should specifically consider the following questions and submit your preparation notes; Which key assertion is tested by the confirmation of accounts receivable? . Given the importance of professional skepticism, discuss three (3) key factors that the auditor should consider when evaluating the responses to accounts receivable confirmations. How would sampling be used in the confirmation of accounts receivable?