QUESTION 54 In general confirmation of accounts receivable is considered a presumptively mandatory audit procedure. Answer the following questions regarding confirmation of accounts receivable. Please letter your answers. a. Why are confirmations such an important procedure that auditors consider them to be mandatory when auditing accounts receivable? (3 points) b. Explain the two types of A/R confirmations. Which of these two types of confirmations provide the auditor with more persuasive or reliable evidence? Why is that the case? (8 points) c. Under what circumstances may an auditor justify not using confirmations to audit accounts receivable? (6 points TTT Arial 3 (12) Gi3