Cooper, CPA, is auditing the financial statements of a small rural municipality. The receivable balances represent residents' delinquent real estate taxes. Internal control at the municipality is weak. To determine the existence of the accounts receivable balances at the balance sheet date, Cooper would most likely:

Send some positive confirmation requests

Explanation:

This is an inquiry made by an auditor to a third party, the not audited party, that requires a formal response. It is done regarding whether the third party, residents' delinquent real estate taxes, match those that Cooper is examining.

Due to Cooper is auditing the financial statements of a small rural municipality, they could not require a negative confirmation, where the third party only has to answer if the records match or not.