Cooper, CPA is auditing the financial statements of a small rural municipality. The receivable balances represent residents' delinquent real estate taxes. Internal control at the municipality is weak. To determine the existence of the accounts receivable balances at the balance sheet date, Cooper would most likely:

A. send positive confirmation requests.
B. inspect the internal records, such as copies of the tax invoices that were mailed to the residents.
C. send negative confirmation requests.
D. examine evidence of subsequent cash receipts.


Answer: A

Business

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