You have been assigned to the first audit of Albany Company for the year ending 30 June 20X1. Accounts receivable were confirmed on 31 March 20X1, and at that date the receivables consisted of approximately 200 accounts with balances totalling $956 750. Seventy-five of these accounts with balances totalling $650 725 were selected for confirmation. All but 20 of the confirmation requests have been returned; 30 were signed without comments, 14 had minor differences that have been cleared satisfactorily, and the remaining confirmations had the following comments:

1. We are sorry, but we cannot answer your request for confirmation of our account as the PDQ Company uses an accounts payable voucher system.

2. The balance of $1050 was paid on 23 March 20X1.

3. The balance of $7750 was paid on 5 April 20X1.

4. The balance noted above has been paid.

5. We do not owe you anything at 31 March 20X1, as the goods, represented by your invoice dated 30 March 20X1, number 25050, in the amount of $11 550, were received on 5 April 20X1 on FOB destination terms.

6. An advance payment of $2500 made by us in February 20X1 should cover the two invoices totaling $1350 shown on the statement attached.

7. We never received these goods.

8. We are contesting the amount of this $12 525 charge. We think the charge is excessive.

9. Amount okay. As the goods have been shipped to us on consignment, we will remit our payment when we sell the goods.

10. Four confirmation letters were returned unopened, and had been marked by the post office as 'not at this address'.

11. Your credit note dated 5 March 20X1, in the amount of $440, cancels the balance above.

REQUIRED

What audit evidence would you gather to clear each of the preceding 11 comments satisfactorily?