Auditing and Attestation- Certified Public Accountant (CPA) Practice Exam -

The most appropriate action for an auditor to take to mitigate risks associated with email confirmations is to reconfirm through phone calls. This approach adds a layer of verification that strengthens the reliability of the information obtained via email.

Email confirmations can be subject to various risks, such as fraudulent responses, interception, or unauthorized access. By following up with phone calls, the auditor directly engages with the respondent, ensuring that the confirmation is genuine and that the information received is accurate. This method effectively helps to validate the authenticity of the email responses.

While accepting email confirmations as valid proof might seem like a straightforward option, it does not adequately address the inherent risks in electronic communications. Sending reminders to respondents could improve response rates but does not enhance the security or accuracy of the confirmations themselves. Mailing original forms to the auditors could help in some contexts, but it does not address the immediate risks associated with electronic confirmations and may not always be efficient or timely in fulfilling the auditor's needs.