onfirmation of accounts receivable is a presumptively mandatory audit procedure. In performing this procedure, auditors use positive confirmation requests or negative confirmation requests or a combination of both.   Describe three conditions that should exist for the auditors to use the negative form of request.

Auditing: A Risk Based-Approach (MindTap Course List)
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Chapter9: Auditing The Revenue Cycle.
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Confirmation of accounts receivable is a presumptively mandatory audit procedure. In performing this procedure, auditors use positive confirmation requests or negative confirmation requests or a combination of both.

 

  1. Describe three conditions that should exist for the auditors to use the negative form of request.
  2.  
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