It is sometimes impossible for the auditors to use normal accounts receivable confirmation procedures. In such situations, the best alternative procedure the auditors might resort to would be:

Multiple Choice

• Requesting that management increase the allowance for uncollectible accounts by an amount equal to some percentage of the balance in those accounts that cannot be confirmed.

• Applying analytical procedures to accounts receivable and sales on a year-to-year basis.

• Examining subsequent receipts of year-end accounts receivable.

• Reviewing accounts receivable aging schedules prepared at the balance sheet date and at a subsequent date.