AR confirmations: selection, wording, and exception follow-up

Create an AR confirmations plan.

Inputs:
- AR aging: {ar_aging}
- Customer list and contact info (if available): {customer_contacts}
- Materiality and tolerable misstatement: {materiality_tolerable}
- Fraud risk factors: {fraud_risk_factors}
- Prior confirmation results: {prior_results}

Output:
1) Confirmation strategy (positive vs negative; criteria and rationale).
2) Sample selection list approach (top balances, stratified sampling).
3) Draft confirmation wording (request balance, dispute details, response instructions).
4) Follow-up and alternative procedures for non-responses.
5) Exception evaluation guidance (timing differences vs misstatements).

Include a tracking log template.