Uncategories An auditor should perform alternative procedures to substantiate the existence of accounts receivable when:

An auditor should perform alternative procedures to substantiate the existence of accounts receivable when:

An auditor should perform alternative procedures to substantiate the existence of accounts receivable when:

a. no reply to a positive confirmation request is received.
b. no reply to a negative confirmation request is received.
c. collectibility of the receivables is in doubt.
d. pledging of the receivables is probable.