ABC Company Letterhead

ABC Company
•Note there are different forms of positive confirmation. An alternative is to have it sent by the auditor
1234 Main Street
instead of the client. There is an example of this in the text on page 589.
Winnipeg, Manitoba •As shown on this page, the auditor can show a list of invoices.
R3R 3R3

15 January, 201Y

To Whom it May Concern:

This request is being sent to you to enable our independent auditors to confirm the correctness of our records. It is not a request for payment.

Your prompt attention to this request will be appreciated. An stamped envelope is enclosed for your reply.

Our records on December 31, 201X showed an amount of $2,987.50 receivable from you. Please confirm whether this agrees with your records on that date by signing and returning this form
directly to our auditors, CHAMBERS & FORD. An addressed envelope is enclosed for this purpose. If you find any difference please report details directly to our auditors in the space provided
below.

Sincerely,

……………………………………
Jean Fellows, Controller

Confirmation

The balance receivable from us for $2,987.50 as of December 31, 201X is correct except as noted below:

___________________________________________________________________________________________________________

___________________________________________________________________________________________________________

___________________________________________________________________________________________________________

ABC Company

Date ………………………………………. By …………………………………………..

Accounts Receivable 1
• Negative confirmations
• Failure to reply
• Negative confirmation requires a response only if there is a
discrepancy.

• When are they used?

Accounts Receivable 2
 ABC Company Letterhead

ABC Company Again there are different forms of negative confirmation. An alternative
1234 Main Street is to have it sent by the auditor instead of the client. There is an
Winnipeg, Manitoba example of this in the text on page 590
R3R 3R3

15 January, 201Y

To Whom it May Concern:

This request is being sent to you to enable our independent auditors to confirm the correctness of our records. It is not a request for payment.

Our records on December 31, 201X showed an amount of $2,987.50 receivable from you. If it does NOT agree with your records, please report any exceptions directly to our
auditors, CHAMBERS & FORD. An addressed envelope is enclosed for this purpose.

Sincerely,

……………………………………
Jean Fellows, Controller

Differences

___________________________________________________________________________________________________________

___________________________________________________________________________________________________________

___________________________________________________________________________________________________________

ABC Company

Date ………………………………………. By …………………………………………..

Accounts Receivable 3