Day: October 10, 2026

To gather sufficient and appropriate evidence, the auditor may use external confirmation requests.

For the statement below, select whether it is true, false, it depends on the size of the business, or you should consult a senior colleague

• A positive confirmation request usually provides more reliable audit evidence than a negative confirmation request.

Select ONE answer:

1. Depends on the size of the business
2. Consult a senior colleague
3. True
4. False

Show your workings to arrive at your answer, and explain and justify your reasons:

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This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 3

1. Not correct
2. Not correct
3. Correct – True => with a positive confirmation, a response is expected whether there is agreement or disagreement. With a negative confirmation, there is an element of uncertainty as to the reasons for non-response. Hence the former is ordinarily more reliable than the latter.
4. Not correct

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