What are the situations in which positive and negative correspondence are suitable for?

1. Positive correspondence1. The amount owed by individual accounts is large.

2. There is reason to believe that there may be disputes, errors and other problems in arrears.

2. Negative correspondenceIt is mainly applicable to inherent risk and control risk assessment.

is low; Involving a large number of smaller account balances; It is not expected that there will be a large number of errors; There is no reason to believe that the respondent does not take the correspondence seriously.

Precautions. Choice of time for confirmation: The best time to send a letter should be with the balance sheet date.

The time of approach.

Certified Public Accountant.

Confirmations should be directly controlled.

and **. In the case of affirmative confirmation and no reply is made, the tracing procedure shall be adopted. In general, a second or even third confirmation should be sent, and if a response is still not received, the CPA should consider alternative audit procedures as necessary.

The above content refers to the Encyclopedia - Negative Correspondence.

Encyclopedia – Positive Correspondence.

Adoption of positive letters:

It is better to use a positive letter in the following cases:

1. The amount owed by individual accounts is large.

2. There is reason to believe that there may be disputes, errors and other problems in arrears.

Adoption of negative corrobories:

Negative correspondence is better in the following situations:

1. The relevant internal controls are effective, and the inherent risks and control risks are assessed as low.

2. The error rate is expected to be low.

3. There are many debtors with small arrears.

4. The auditors have reason to be sure that most of the respondents can take the confirmation letter seriously and reflect the incorrect situation.

A positive letter, also known as a positive letter or a positive letter, is to send a confirmation letter to the debtor, asking him to confirm whether the arrears confirmed are correct, and to request a reply regardless of whether it is right or wrong. A reply must be indicated, please send it directly to the accounting firm. Indicate the amount of the discrepancy where there is a discrepancy in the data.

Positive confirmation can save audit time and manpower, and is conducive to improving audit work efficiency and reducing audit costs.

Correspondence is an audit term that refers to the process by which an auditor obtains and evaluates audit evidence through statements of information and existing status directly from a third party in order to obtain information that affects the identification of financial statements or related disclosures.

Negative letters, also known as negative letters and negative letters, are to send a confirmation letter to the debtor, but there is no need to reply when the money of the letter is consistent, and only when the money of the letter does not match, the debtor is required to reply to the auditor.

CPAs can use positive or negative correspondence, both are used at the same time, but there is no requirement under what conditions to enforce the use, when the following situations exist at the same time, CPAs may consider using negative correspondence:

1. The risk assessment of the focus on error is low;

2. Involving a large number of accounts with small balances;

3. There are no errors in expectation;

4. There is no reason to believe that the person being consulted does not treat the letter seriously.

I'm sorry I can't help you, I'm a liberal arts student.

Positive letters, also known as positive letters, refer to the issuance of confirmation letters, requiring the other party to give a reply letter under any circumstances, mainly for projects with a large amount of arrears, which are not routinely recorded, and projects that believe that there may be disputes and errors in arrears.

A negative letter, also known as a negative letter, requires a reply only if you disagree with the information listed on the letter. It is mainly suitable for projects with internal control risks, few errors, and small amounts.

Correspondence. It is divided into positive and negative confirmation, and the differences between the two are as follows:

1. The essence is different.

A positive letter is a confirmation letter to the debtor.

Require them to confirm whether the arrears they have confirmed are correct, and ask for a reply regardless of whether they are right or wrong. The negative letter is that the material sends a confirmation letter to the debtor, but it does not need to reply when the amount of the letter is consistent, and only when it does not match, the debtor is required to reply.

2. The characteristics are different.

The audit evidence obtained by the positive correspondence method is more reliable, but the audit cost is higher. Due to the presence of agnostic factors, the audit evidence obtained by the negative corroboration method is less reliable than the positive method, but the cost is relatively low.

3. The scope of application is different.

Negative forms of confirmation will only be used if the auditee is very optimistic.

When the amount owed by an individual account is large, or there is reason to believe that there may be disputes, errors and other problems in the arrears, positive confirmation is used.

Negative correspondence can be used when all of the following conditions are met: relevant internal controls.

is effective; It is expected that the error rate will be lower than that of Hu; The number of debtors with small balances is high; There is reason to be confident that most of the respondents take the confirmation seriously and provide feedback on inaccuracies.

Legal Analysis: The applicable conditions for positive and negative correspondence are as follows:

1. Positive correspondence is applicable to individual accounts with a large amount of arrears, and there is reason to believe that there may be disputes, errors and other problems in arrears;

2. Negative confirmation is mainly applicable to inherent risks and control risk assessment is at a low level. A large number of smaller account balances are involved, and a large number of errors are not expected, and there is no reason to believe that the respondent does not take the correspondence seriously.

Legal basis: Article 16 of the Chinese Certified Public Accountants Auditing Standard No. 1312 - Correspondence Certified Public Accountants can use positive or negative correspondence to implement correspondence, or they can use a combination of the two methods.

If a positive letter is used, the CPA should require the person being consulted to reply in all cases to confirm that the information presented in the confirmation is correct or to complete the information requested by the confirmation.

In the case of a negative confirmation, the CPA only requires the respondent to reply only if he or she disagrees with the information contained in the confirmation.

The positive is that in all cases the other party has to reply to the letter, and the lack of bridge and negative do not agree with the information listed in the confirmation letter before replying to the letter.

Generally, the positive ones will be used to eliminate the tricks, and the negative ones can only be used if they meet the 4 conditions.

1. The risk of material misstatement is low--- the risk is low.

2. Accounts involving a large number of small balances --- small accounts.

3. There are no errors in expectation, --- few errors in expectation.

4. There is no reason to believe that the person being consulted does not take the letter seriously--- is convinced that it is serious.

Substance: CPA - Audit Confirmation Method - Positive and Negative Correspondence.

Summary. A: Yes, negative correspondence has a higher response rate than positive correspondence.

This is because negative correspondence is more likely to arouse the reader's interest, while positive correspondence is more likely to be ignored by readers. The solution to this problem is to be mindful of using negative language when writing your letter to grab the reader's attention and an attractive headline to grab the reader's attention. In addition, it is also important to pay attention to the text content of the letter, which should be concise and concise, not too lengthy, so as not to bore the reader.

Finally, pay attention to the format of the letter and use a concise format so that the reader can read it quickly.

A: Yes, negative letters have a higher rate of replies than positive letters. This is because negative correspondence is more likely to arouse the reader's interest, while positive correspondence is more likely to be ignored by readers.

The solution to this problem is to be mindful of the use of negative language to capture the reader's attention when writing the letter, and to use an attractive title to grab the reader's attention. In addition, it is also necessary to pay attention to the content of the letter of the letter, which should be concise and clear, not too verbose, so as not to bore the reader. Finally, pay attention to the format of the letter and use a concise format so that the reader can read it quickly.

Fellow, I really didn't understand, I can be more specific.

A: Yes, negative correspondence has a higher response rate than positive correspondence. Negative confirmation is a relatively common marketing method, and its main characteristics are that it is more objective, more practical, and easier to be accepted by consumers.

Liang Minying's response rate is higher than that of positive letters, because negative letters are more likely to be accepted by consumers, and consumers are more likely to accept the information of negative letters. In addition, negative correspondence is also easier for consumers to understand because its message is more concise and easier for consumers to understand. The information of positive correspondence is more complex, and consumers may have a certain amount of confusion, which will affect the response rate.

In short, the response rate of negative letters is higher than that of positive letters, which is due to the fact that negative letters are more easily accepted and understood by consumers, while the information of positive letters is more complex, and consumers may have a certain amount of confusion, which will affect the response rate.