Please answers below questions - 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-1 AICPA auditing standards address the confirmation of accounts receivable for private company audits. What are the circumstances under which confirmation of accounts receivable is not required?

Q-2 When confirming accounting receivable, the auditor may use positive confirmations, negative confirmations, or a combination of both. Although the use of negative confirmations is less expensive than positive confirmations, negative confirmations are less reliable. Therefore, negative confirmations should be used only in certain circumstances. Discuss those circumstances.

Q-3 Auditing standards indicate that the auditor should ordinarily presume that there is a risk of material misstatement due to fraud relating to revenue recognition. How might this concern related to revenue recognition affect the nature and extent of confirmation procedures?

Q-4 Responses are often not received for positive accounts receivable confirmation requests. What should the auditor do if a confirmation response is not received?