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