Which of the following is not typically considered to be an alternate procedure for handling nonreplies to accounts receivable confirmations? a. examine sales invoices. b. inclusion of the information in the engagement letter. c. examine correspondence. d. examine any subsequent cash receipts.

Pear co.’s income statement for the year ended december 31, as prepared by pear’s controller, reported income before taxes of $125,000. the auditor questioned the following amounts that had been included in income before taxes: equity in earnings of cinn co. $ 40,000 dividends received from cinn 8,000 adjustments to profits of prior years for arithmetical errors in depreciation (35,000) pear owns 40% of cinn’s common stock, and no acquisition differentials are relevant. pear’s december 31 income statement should report income before taxes of