(This Question is worth 50 points) Two types of accounts receivable confirmations are "positive" and "negative".

a. Explain what is meant by each type.

b. State when auditor would be inclined to use negative confirmations for Accounts Receivable.

c. Explain how the Existence assertion is involved in the decision to use POSITIVE rather than NEGATIVE accounts receivable confirmations.

d. When would "alternative procedures" be performed? DISCUSS an [one] alternative procedure involving accounts receivable.