A Positive Confirmation Is More Reliable Evidence Than a Negative

question 108

Multiple Choice

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.

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Definitions:

Indexing

The process of organizing data, information, or documents in a systematic way to make them easily retrievable.

Expedite

To speed up the process or progress of something to achieve a faster outcome or result.

Filing

The process of organizing documents in a systematic way for easy retrieval and management of information.

Finding

The result or outcome of an investigation, examination, or inquiry, often presented in the form of a conclusion or discovery.