When the positive form of accounts receivable confirmation is used and no response is received, the auditor should normally:
A) assume the account is in error.
B) send a second positive request.
C) assume the account is correct.
D) send a negative confirmation.

Question

Quizplus · Accepted Answer

When using positive confirmation for accounts receivable and no response is received, the auditor should send a second request. This is because a lack of response does not provide evidence about the accuracy of the receivable balance, and further action is needed to obtain sufficient appropriate audit evidence.

When the Positive Form of Accounts Receivable Confirmation Is Used