Positive or Negative Confirmation: Which One Is Stronger?
Positive confirmations ask for a response either way. Negative confirmations depend on silence, so the surrounding conditions matter more.
Positive confirmation
The recipient is asked to respond whether they agree or disagree. A response is expected either way, generally producing stronger evidence.
Negative confirmation
The recipient responds only when they disagree. Silence is treated differently, so the evidence is less persuasive.
When negative confirmations fit
They may be appropriate when there are many small balances, low assessed risk, effective controls, low expected exception rates, and reason to believe recipients will pay attention.
Nonresponse to positive confirmation
A nonresponse generally requires follow-up or alternative procedures rather than being treated as agreement.
Alternative procedures
For receivables, alternatives can include examining subsequent cash receipts, shipping records, sales documents, and other relevant evidence.
The takeaway
Positive confirmation asks for an answer. Negative confirmation treats silence as no disagreement.
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FAQ
Is positive confirmation more reliable?
Generally yes.
Does no response to a positive confirmation prove the balance?
No.
Are confirmations only for receivables?
No. They can address other information depending on the objective.