Problem:
"Negative confirmations are not as reliable as positive" since negative confirmations only require a response when the information sent does not match their understanding or records. Negative confirmations are therefore less reliable because an auditor cannot be certain that a response was not returned because the information was correct or possibly because the confirmation was ignored or forgotten. If negative confirmations are less reliable, why would an auditor choose to send this type of confirmation? What are some examples of situations where this type of confirmation is typically sent or considered to be acceptable to send?