Final answer:
To reduce risks with e-mail confirmations, an auditor would likely request mail response or follow up with a call, and could examine cash receipts. Physical mail and calls provide additional verification layers, while later examining receipts helps confirm account balances.
Step-by-step explanation:
To reduce the risks associated with accepting e-mail responses to requests for confirmation of accounts receivable, an auditor most likely would request the senders to mail the original forms to the auditor, or the auditor may follow up with a telephone call to verify the response. This method helps ensure the authenticity of the email confirmation and that it was indeed sent by the rightful sender. Physical mail has a reduced risk of interception by unauthorized parties, and a phone call allows for verbal verification of the email's contents. Both of these approaches serve as additional layers of confirmation on top of the email response.
An alternative method could be to examine subsequent cash receipts for the accounts in question. By confirming that payments have been made as expected, an auditor can gather evidence supporting the balance of accounts receivable. However, this method would likely follow the initial confirmation process, rather than replace it.
Considering e-mail responses as exceptions or mailing second requests may not effectively mitigate the risk of fraudulent or unauthorized communication. Hence, these are less likely to be the actions an auditor would take to assure the veracity of accounts receivable confirmations received via email.