Describe the two types of confirmations and indicate which one is more reliable and why.

What will be an ideal response?


The two types of confirmations are positive and negative. A positive confirmation requests that customers indicate whether they agree with the amount stated in the confirmation. A response is required either way. A negative confirmation only requires a response if there is disagreement. The positive confirmation is more reliable, because there is always a response. If a negative confirmation is not returned to the auditor, he/she must assume that there is no problem with the amount, which may or may not be true. There is less assurance provided about the correctness of the amounts from a negative confirmation.

Business

You might also like to view...

Miranda and Larry work as cooks at the local Fried Chicken hot spot. Miranda is the head fry cook and Larry is her assistant. When Larry says he wants to do more challenging tasks, Miranda tells the owner Willy that Larry is unhappy and will probably resign. This scenario is an example of which of the communication barriers?

A. filtering B. emotions C. information overload D. differing perceptions

Business

Which of the following approaches would likely not be effective when using the fractionating method?

A. group the big issues together B. state issues in concrete terms rather than as principles C. depersonalize issues D. reduce the number of parties on each side

Business

Identify three issues that a socially responsible company might consider when addressing concerns about how its products affect the global environment

What will be an ideal response?

Business

The debate over the South African mining industry was used in the textbook to describe which concept?

a. Globalization b. Sovereignization c. Internationalization d. Nationalization

Business