Elizabeth Cole, the senior auditor-in-charge of the audit of Throne Company,

11-28) Elizabeth Cole, the senior auditor-in-charge of the audit of Throne Company, a small manufacturer, was busy writing the audit report for another engagement. Accordingly, she sent Martine Joseph, a recently hired staff assistant if the CPA firm, to begin the audit of Throne Company, with the suggestion that Joseph starts with the accounts receivable. Using the preceding year�s audit working papers for Throne Company as a guide, Joseph prepared a trial balance of Throne�s trade accounts receivable, aged them, prepared and mailed positive confirmation requests, examine underlying documents plus other support for charges and credits to the Accounts Receivable ledger account, and performed such other work as he deemed necessary to assure the validity and collectibility of the accounts receivable. At the conclusion of Joseph�s work, Cole traveled to Throne Company to review Joseph�s working papers. Cole found that Joseph had carefully followed the prior year�s audit working papers. State how three generally accepted auditing standards of fieldwork were fulfilled, or were not fulfilled, in the audit of the accounts receivable of Throne Company. Text Book Problem : Principles of Auditing & Other Assurance Service, by Whittington/Pany (15e) Chapter 11 -> Accounts Receivable, Notes Receivable, and Revenue

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