According to PCAOB AS 2310: The Confirmation Process – there are two types of confirmation requests positive form and negative form. A positive form requests the recipient to indicate agreement if the balance is correct or not. A positive form of confirmation can use blank forms (do not state the amount) on the confirmation request but request the recipient to fill in the balance which provide assurance about the information confirmed. This information will have customers sign and will return the
According to PCAOB AS 2310: The Confirmation Process – there are two types of confirmation requests positive form and negative form. A positive form requests the recipient to indicate agreement if the balance is correct or not. A positive form of confirmation can use blank forms (do not state the amount) on the confirmation request but request the recipient to fill in the balance which provide assurance about the information confirmed. This information will have customers sign and will return the