Conditions a. The confirmation requests should be mailed to respondents by the CPAs. b. A combination of positive and negative request forms must be used if receivables are significant. c. Second requests are ordinarily sent for positive form confirmation requests when the first request is not returned. d. Confirmations address existence more than they address completeness. e. Confirmation of accounts receivable is a generally accepted auditing standard. f. The auditors ordinarily should confirm accounts receivable. g. Auditors should always confirm the total balances of accounts rather than individual portions (e. g., if the balance is made up of three sales, all three should be confirmed). h. Auditors may ignore individually immaterial accounts when confirming accounts receivable. i. The best way to evaluate the results of the confirmation process is to compare the total misstatements identified to the account’s tolerable misstatements amounts. j. Accounts receivable are ordinarily confirmed on a standard form developed by the American Institute of Certified Public Accountants and the Financial Executives Institute.