Part 5 Accounts Receivable Confirmations (25 points) Two types of accounts receivable confirmations are "positive" and "negative". Explain what is meant by each type. State when an auditor would be inclined to use negative confirmations for accounts receivable. Explain what Assertion would be involved in the decision to use POSITIVE rather than NEGATIVE accounts receivable confirmations. When would alternative procedures" be performed? Discuss an alternative procedure invoiving accounts receivable