(D) What is the most likely alternate procedure auditors will perform when replies have not been received on accounts receivable confirmation requests? Choice (D) is the best answer because inspection of shipping records provides evidence that the merchandise was in fact shipped to the customer. Choice (A) is incorrect because an auditor may look at the cash receipts journal after year end to see if the customer has paid the receivable, but reviews of the balance prior to year-end will not provide evidence on accounts unpaid as of year-end. Choice (B) is flawed because the lack of a reply to the confirmation can mean a lot of things, many beyond the control of the auditor, so it does not make sense to automatically assume that procedures should be modified. Choice (C) is mistaken because the lack of a reply does not necessarily mean the account is misstated.