Audit confirmation non-response
A non-response occurs when the confirming party does not respond, responds incompletely or the request is returned undelivered. The auditor considers alternative procedures to obtain relevant evidence and evaluates implications for the engagement.
Worked example
A customer does not return a positive confirmation, so the auditor examines subsequent receipts and supporting dispatch records.
Common mistake
No response to a positive request is not proof that the customer agrees with the recorded balance.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Supporting | September 2026–June 2027 |