What is Positive and negative confirmations?
In short
A positive confirmation asks the recipient to reply in every case, either agreeing with stated information or filling in a blank. A negative confirmation asks for a reply only if the recipient disagrees.
Key takeaways
- Blank forms, where the recipient fills in the balance, give more reliable evidence but get fewer replies.
- Negative confirmations alone are suitable only when risk is low, controls are effective, balances are many and small, and few exceptions are expected.
- An unreturned negative confirmation doesn't prove the recipient agreed.
Where it's tested
AUD: Evidence: Types & Procedures — study notes, a five-minute revision sheet and practice questions.
Practise: 3 questions
Question 1 of 3 · 0 answered
A negative confirmation request asks the recipient to respond: