Of the three common types of confirmations used by auditors, the least reliable type is the negative confirmation.

Question

Quizplus · Accepted Answer

Negative confirmation requests only require a response if the recipient disagrees with the information provided, making them less reliable than positive confirmations, which require a response regardless of agreement, or blank confirmations, which require the recipient to fill in the amount or information being confirmed.

Of the Three Common Types of Confirmations Used by Auditors