L. King, CPA, is auditing the financial statements of Cycle Company, a client that has receivables from customers arising from the sale of goods in the normal course of business. King is aware that the confirmation of accounts receivable is a generally accepted auditing procedure. Referencing this weeks lecture, please answer the following questions:

Under what circumstances could King justify omitting the confirmation of Cycles accounts receivable?

In designing confirmation request, what factors are likely to affect Kings assessment of the reliability of confirmations that King sends?

What alternative procedures could King consider performing when replies to positive confirmation requests are not received?