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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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