Reply as to whether each of the following comments relating to the confirmation of accounts receivable during a financial statement audit is correct or incorrect. 1. Confirmation requests should be mailed by the client under the careful supervision of the CPAs. 2. Only material accounts need be confirmed. Overall, positive confirmation requests are ordinarily considered to result in more reliable evidence than negative requests. A combination of positive and negative requests may be used. Confirmations address completeness more than they address existence. 6. Second requests are more frequently used for negative confirmation requests than for positive confirmation requests. Since they represent evidence obtained from an external source, confirmation replies from customers are considered to provide more reliable information than the client's records and accepted as the proper audited balance. 8. Confirmation replies should be addressed directly to the CPAs at the client's address. If the misstatements identified by the confirmation process are in total immaterial, the auditors may still conclude that the account is materially overstated. 10. Test of control results may result in the need to confirm fewer accounts. 11. Confirmation of accounts receivables may be omitted in certain circumstances. 12. Depending upon the circumstances, auditors may confirm total balances due or individual portions of those balances