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Balance confirmation provides evidence that the notes receivable exist, but it does not provide evidence of their collectibility.
Examination of notes for appropriate debtors' signatures establishes that the notes were documented correctly and that the documentation is valid. However, it does not provide evidence of their collectibility.
Reconciliation of the detail of notes receivable and the provision for uncollectible amounts to the general ledger control establishes that the general ledger balance is equal to the total of the detail supporting it. It does not provide evidence of the collectibility of the notes receivable.
Examination of cash receipts records to determine promptness of interest and principal payments provides the best evidence for the collectibility of the notes receivable. A history of late payments creates question as to whether any individual note is collectible.