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During your audit of All Natural Beauty Company, the controller, Sonny Smith, refuses to allow you to confirm accounts receivable because he is concerned about

During your audit of All Natural Beauty Company, the controller, Sonny Smith, refuses to allow you to confirm accounts receivable because he is concerned about complaints from customers. You are unable to satisfy yourself about accounts receivable by other audit procedures and you are concerned about Sonny's true motives.


What are the accounting lingo and name them?

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