MEDIUM No More Se itd (NMS) is a manufacturer and wholesaler of cleaning products, and you are the audit senie med to the audit for the year ended 30 June 2018. Your assistant has performed a positive a steceivable confirmation of 100 of NMS's accounts receivable, with the following outcom 1. One confirmatica va retured signed, but with no indication whether the balance was correct or incort 2. Six accounts rece unfirmation letters have been returned unopened and marked "Return to sende 3 Three confirmations were received indicating that the balance was incorrect. Yout assistant discussed this matter with the accounts receivable clerk and was informed that NMS had issued, creshis notes after year end and the balance confirmed by the accounts receivable reflected the details after the credit notes had been posted. 4. No reply has been received for 12 confirmation requests REQUIRED How will the above findings affect your audit approach to accounts receivable? For each outcome. list the risk that has been highlighted as a result of the audit testing performed, and indicate any additional procedures you may perform as a result, LO 9.4