Evidence and assertions
The Confirmation Play
Positive or negative depends on risk and balance size, and non-responses trigger a fixed next step.
How the exam words it
- -The stem chooses between positive and negative confirmations.
- -It describes low risk with many small balances, or high risk with large balances.
- -Customers do not respond, or management refuses to allow a confirmation.
The playbook
- 1Use negative confirmations only when risk is low, balances are many and small, and responses are expected, otherwise use positive confirmations.
- 2For non-responses to positive confirmations, send a second request, then perform alternative procedures.
- 3If management blocks a confirmation, evaluate the reason, perform alternative procedures, and reassess risk.
The trap
Confusing positive and negative confirmations, or accepting a non-response as agreement. A negative non-response is not evidence of correctness.
How the exam varies it
The same pattern, re-skinned along these axes:
Positive versus negative choiceLow risk and small balances versus high risk and large balancesNon-response versus management refusal
Drill this pattern
8 questions of The Confirmation Play from across the AUD topics. Clear it by getting 5 right with a streak of 3.