The auditor discovered an unusually large receivable from one of the entity's new customers. The auditor suspects that the receivable may be fictitious because the auditor has never heard of the customer and because the auditor's initial attempt to confirm the receivable has been ignored by the customer. (Select 2 procedures)
List of Auditing Procedures
A. Send requests to confirm the entity’s accounts receivable on a surprise basis at an interim date
B. Examine the supporting purchase orders and receiving reports for selected paid vouchers
C. Examine the entity’s shipping documents to verify that the merchandise that produced the receivable was actually sent to the customer
D. Compare the details of the cash receipts journal entries with the details of the corresponding daily deposit slips
E. Send a second request for confirmation of the receivable to the customer and make inquiries of a reputable credit agency concerning the customer’s creditworthiness
F. Inspect the entity’s correspondence files for indications of customer disputes for evidence that certain shipments were on consignment