In their work on accounts recelvable 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 client's accounts receivable, what characteristics should be present in the accounts if the CPA firm is to use negative

confirmations?