A positive confirmation is more reliable evidence than a negative confirmation because
A) fewer confirmations can be sent out.
B) the auditor has a document which can be used in court.
C) the debtor's lack of response indicates agreement with the stated balance.
D) follow-up procedures are performed if a response is not received from the debtor.

Question

Quizplus · Accepted Answer

Positive confirmation is considered more reliable because it requires a response from the debtor, and if no response is received, the auditor will perform follow-up procedures to obtain confirmation, ensuring the accuracy of the information.

A Positive Confirmation Is More Reliable Evidence Than a Negative