Mc clur Advertising Credit arrange with some vendors to shar the cost of advertising. the auditor team selected a sample of 4 advertising credits of 1,100 items for direct confirmation. one item was trace to cash receipt, one to a vendor credit memo for part payment and cash receipt for the other part. Two amounts confirme differ from the amount on the list but the auditors did not seek an explanation for the differencs because the amout did not material
Question is there any deficiences in this case?