Distinguish between positive and negative confirmations. Under what circumstances would positive confirmations be more appropriate than negative confirmations

A positive accounts receivable confirmation requests that the customer indicate whether or not it is in agreement with the amount due to the client stated in the confirmation. Thus, a response is required regardless of whether the customer believes that the amount is correct or incorrect. A negative confirmation requests that the customer respond only when it disagrees with the amount due to the client.
Positive confirmations are generally used when an account contains large individual balances or if errors are anticipated because control risk was judged to be high. Negative confirmation requests are used when there are a large number of accounts with small balances, control risk is assessed to be low, and the auditor believes that the customers will devote adequate attention to the confirmation.