On occasion,exceptions that are found via accounts receivable confirmations are not actually misstatements- they are timing differences. Describe one potential non-misstatement timing difference that could cause a discrepancy between a auditee's receivable records and the auditee's customers' records. The timing difference you describe should be such that after investigation of the exception, you would determine that the auditee's receivable balance for the customer where this particular exception was found, is NOT misstated.