Which of the following is not considered an internal control relating to accounts receivable?

The write off uncollectible accounts receivable is approved by an executive.

Credit memos are approved by the cashier.

Monthly statements are sent to all customers.

A periodic aging of accounts receivable is prepared and reviewed by an executive.

In reference to the confirmation of accounts receivable which of the following is false?

The client company should request the confirmation.

Confirmation replies should be sent directly to the auditor.

Confirmation requests should be deposited personally at the post office by the auditors.

Client customer post office box addresses increase the validity of the confirmation.

When would the auditor apply alternative procedures for nonrespondents to confirmations?

The auditor used positive confirmations.

The auditor used negative confirmations

THe auditor tested sales cutoff.

The auditor examined the aged trial balance.