The key difference between negative confirmation and <strong data-start="1028" data-end="1053">positive confirmation lies in the response requirement. With a positive confirmation, recipients must respond whether they agree or disagree with the stated balance or information. In contrast, a negative confirmation only requires a response if the recipient believes the information is incorrect. Positive confirmations provide stronger audit evidence and are generally used for higher-risk accounts, while negative confirmations are appropriate when audit risk is low and auditors have confidence in the client's internal controls. Audit Confirm supports both methods, helping firms choose the most suitable confirmation type based on audit requirements.