The primary difference between positive and negative confirmations used in the audit of accounts receivable is
A)the mode of response.
B)the amount of information included.
C)the control of the confirmation process by the auditor.
D)the valuation of the receivable.

Question

Quizplus · Accepted Answer

The primary difference between positive and negative confirmations is the mode of response. Positive confirmation requires the recipient to respond whether the information provided is correct or incorrect, whereas negative confirmation requires the recipient to respond only if the information provided is incorrect.

The Primary Difference Between Positive and Negative Confirmations Used in the Audit