In their work on accounts receivable and elsewhere in an audit, the independent auditors often make use of confirmation requests. a. What do you see as the importance of an audit confirmation request? b. When would the auditors use a positive confirmation request or a negative confirmation request for the examination of accounts receivable? c. What characteristics should a positive audit confirmation request and a negative confirmation request possess for the auditors to consider it as valid evidence? d. What are the consequences you would foresee or have seen from experience when an audit confirmation request has not been returned to the auditors