Match seven of the terms (a-k) with the definitions provided below (1-7).
| a. | accounts receivable balance-related audit objectives |
| d. | blank confirmation form |
| f. | evidence planning worksheet |
| i. | realizable value of accounts receivable |
| j. | timing difference in an account receivable confirmation |
________ 1. the follow-up of a positive confirmation not returned by the debtor with the use of documentation evidence to determine whether the recorded receivable exists
________ 2. a letter, addressed to the debtor, requesting that the recipient indicate directly on the letter whether the stated account balance is correct or incorrect and, if incorrect, by what amount
________ 3. misstatements that take place as a result of current period transactions being recorded in a subsequent period, or subsequent period transactions being recorded in the current period
________ 4. a letter, addressed to the debtor, requesting the recipient to fill in the amount of the accounts receivable balance
________ 5. a letter, addressed to the debtor, requesting a response only if the recipient disagrees with the amount of the stated account balance
________ 6. a reported difference in a confirmation from a debtor that is determined to be a timing difference between the client's and debtor's records and therefore not a misstatement
________ 7. a listing of the balances in the accounts receivable master file at the balance sheet date broken down according to the amount of time that has passed between the date of sale and the balance sheet date
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