3-27 In their work on accounts receivable and other parties to an audit, independent auditors make frequent use of confirmation requests. to. What is an audit confirmation request? b. What characteristics must an audit confirmation response have for an audit firm to auditor considers it as valid evidence? c. Distinguish between positive confirmation request and negative confirmation in the examination of the auditors of accounts receivable d. When confirming an account receivable from a customer, what characteristics should be present in the accounts if the auditor's firm uses negative confirmations?