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21. Should the written request for confirmation be from the auditors or the client? Should the return envelope be addressed to the auditors, to the client or to the auditors in care of the client?

22. If a client’s customer’s account is selected for positive confirmation and the customer fails to respond to the confirmation, what alternative procedures are available to the auditor?

23. (c) What is the difference between a positive and negative request?
(d) When should the CPA use a negative request?

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Beverley Smith
Beverley SmithLv2
29 Sep 2019

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