Integrated Audit Practice Case SEVENTH EDITION Armond Dalton Publishers, Inc. Okemos, Michigan David S. Kerr l Randal J. Elder l Alvin A. Arens Assignment SIX Discussion Questions.

Q-5 Many differences identified on positive confirmation are timing differences, rather than misstatements. Explain the nature of a timing difference and give examples of common timing differences.

Q-6 Misstatements were identified in the confirmation of accounts receivable. Indicate whether you believe these indicate one or more deficiencies in internal control.