Question：In carrying out a trade receivables' confirmation, which of the following steps is most likely to be required by a standard audit plan?
A. Obtain positive confirmation for at least 85% of the total value of all trade receivables.
B. Confirm all credit balances.
C. Include a number of inactive balances among the sample selected.
D. Use negative confirmations where there are deficiencies in the internal controls.
The correct answer is:Include a number of inactive balances among the sample selected.
解析：The standard audit plan would not normally stipulate the % of trade receivables to be vouched, as this would be the decision of the team based on the audit sample. Confirm all credit balances is an unlikely step. Use negative confirmations where there are deficiencies in the internal controls is seriously wrong! - if there are weak controls then a negative confirmation is unsuitable as a positive confirmation is required.
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