C. List three major deficiencies in the work performed in the accounts receivable testing. State what recommendations you should make to the recruit. NOTE: Do NOT REPEAT ANY DEFICIENCIES STATED IN PART's A to B Deficiency Explanation of the Recommendation (Case Fact) nature of the deficiency Auditor action or further procedure(s) to be (Use auditor personal and performed prior to the issuance of the engagement responsibilities unqualified audit report requirements and/or assertions as a basis for your explanation) 1