The Company's trial balance, as of and for the year ended December 31, 2022, follows.

Required

answer the following questions.

 

• Describe the difference between positive confirmations and negative confirmations.

 

• Describe the appropriate action that should be taken if a client refuses to permit the auditor to obtain external confirmations.

 

Describe alternative procedures to accounts receivable request that are not returned to the auditor, that may need to be performed.