Chapter 9, Problem 64RSCQ

a

To determine

Introduction:

A positive confirmation is representing a higher quality of evidence in compare to a negative confirmation, as the auditor receives explicit evidence from the third party.

To state:the auditor should perform forpositive confirmations of follow-up work

b

To determine

Introduction:A confirmation is a letter sent by an auditor to the customers of a client. To verify the payable and receivable balances associated with the customers in the client's financial records, it is followed.

To ascertain: the auditor should perform fornegative confirmations of follow-up work