I have a scenario that I'd like your take on. Imagine you are just brought in on a client that is new to you and you are testing Accounts Receivable for a manufacturing company, You learn the AR confirmation letters weren't sent out previously. There are 25 client samples that you emailed confirmation letters to on Tuesday (week 1 of fieldwork on the engagement). How long until you'd start doing secondary procedures (matching sales order, invoice and shipping docs?

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Seems like a lot of extra info in here, but generally after I send out AR confirms I’ll send a follow-up after a week

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They mean when do u start alternative procedures

I'd think it depends on what kind of responses they've gotten in the past. I had a client where we rarely got any responses, so we'd send them out, but wouldn't wait long before doing secondary procedures.

Another question is, how long do you have to work with? Don't put yourself in a bind by waiting too late. If you've got plenty of time, no harm in waiting.

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Depends on if you actually expect responses. Sometimes we start alternate procedures right away expecting we won’t get a lot back .

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If you are already in the midst of year end audit field work, I would have already started alternative procedures and just send out 2nd round and 3rd round letters to fulfill my follow up requirements.

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there are many factors here. are these government customers? why aren't they responding? why didnt they send them last year? why was it decided to send them this year? do you already have enough support for alt procedures? just to name a few

Receivables confirms? There's no incentive for the entity to respond that, yes, they owe money to the client. Start alt procedures aster second notice is sent. Wrap it up.

I usually wait 2 weeks. Then send a 2nd round to those who haven't responded. Ideally youd get a response by week 3. In the mean time I probably already have the invoice and check or whatever source doc i need. I'm really just waiting for them to confirm. This also depends on filing deadlines and what type of audit. Like an employee plan audit can take much longer and I might have to call.

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