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nsdq007 nsdq007
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A positive confirmation is more reliable evidence than a negative confirmation because

▸ fewer confirmations can be sent out.

▸ the auditor has a document which can be used in court.

▸ the debtor's lack of response indicates agreement with the stated balance.

▸ follow-up procedures are performed if a response is not received from the debtor.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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jwmarojwmaro
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nsdq007 Author
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Brilliant
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Thank you, thank you, thank you!
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Smart ... Thanks!
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