In their work on accounts receivable and elsewhere in an audit, the independent auditors often make use of confirmation requests.

a. What is an audit confirmation request?

b. What characteristics should an audit confirmation response possess if a CPA firm is to consider it to be valid evidence?

c. Distinguish between a positive confirmation request and a negative confirmation request in the auditors examination of accounts receivable.

d. In confirming a clients accounts receivable, what characteristics should be present in the accounts if the CPA firm is to use negative confirmations?