Exception · Westbrook Distribution
EX-2031-01 — AR confirmation exception — unconfirmed $14,500
Drafted by Maya Chen against ENG-2031 (Westbrook Distribution FY26 GAAP audit).
Status
Dispositioned
Amount
$3,300
Schedule impact
—
Sent
Apr 25, 2026
Rationale
Why this exception is being proposed.
Customer ABC Distributors did not respond to confirmation. Alternative procedure traced $11,200; $3,300 unresolved.
Scope delta
What changes vs. baseline scope.
Adjustment proposed; client management acknowledgement required.