To reduce the risks associated with accepting fax responses to requests for confirmations of accounts receivable, an auditor most likely would

a. examine the shipping documents that provide evidence for the existence assertion.
b. verify the sources and contents of the faxes in telephone calls to the senders.
c. consider the faxes to be nonresponses and evaluate them as unadjusted differences.
d. inspect the faxes for forgeries or alterations and consider them to be acceptable if none are noted.

The correct answer is letter "B": Verify the sources and contents of the faxes in telephone calls to the senders.

Explanation:

After a confirmation is sent to a debtor, it is a good practice to contact by phone the department of charge of receiving the document in the debtor's end to make sure they have received the confirmation. It is important also to verify the content of the confirmation so that the debtor agrees in the correctness of the document, which immediately gives them the responsibility of paying the amount bill.

The formula for Growth rate of per capita GDP is:

Growth Rate = (per capita GDP in 2016 - per capita GDP in 2014) * 100 / per capita GDP in 2014 

Growth Rate = (1,200 - 900) * 100 / 900
                     = 300 * 100 / 900
                     = 30,000/900
                     = 33.33 or 33

Therefore, 33% is the per capita growth rate between 2014 and 2016.