Please answer this question. – Lion Essays

Hi. Please answer this question.
Have final exam tomorrow
You have just working with Tina and Associates (auditing firm) and your supervisor had sent debtor confirmations and he found (i) around 15 confirmations were not received by the audit, (ii) 7 were returned to sender with “no longer at this address” and (iii) 7 were received with neither positive or negative confirmation.
Your supervisor is seeking assistance relating to risk and what extra audit procedure needs to be done.
1.   15 Confirmations were not Received.
2.   7 returned “no longer at this address:
3.   7 with neither positive or negative confirmations