In auditing accounts receivable, the negative form of external confirmation request most likely would be used when:
The auditor performs a dual-purpose test that assesses the risk of material misstatement.
A small number of accounts receivable are involved, but a relatively large number of errors are expected.
Recipients are likely to return positive confirmation requests without verifying the accuracy of the information.
The assessed risk of material misstatement relative to accounts receivable is low.

In auditing accounts receivable, the negative form of external confirmation request would be used when the assessed risk of material misstatement relative to accounts receivable is low.

Option D is correct.

Account receivable:

Accounts receivable is the amount owed by a customer to a company for invoiced products or services. The total amount of all receivables is included in the balance sheet as a current asset and includes invoices for items or work performed on credit to customers. Accounts receivable refers to money owed by a company's customers for goods or services received but not yet paid.

What is Accounts Receivable Entry?

Accounts receivable journal entry. Accounts receivable is the amount a company owes a customer for the sale of goods or services. The journal entry used to record such credit sales of goods and services is made by debiting the customer account with a corresponding credit to the sales account.

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