<p class="PDq2pG_selectionAnchorContainer" data-start="74" data-end="863">A negative confirmation is an audit confirmation method where recipients are asked to respond <strong data-start="186" data-end="211">only if they disagree with the information provided. If the customer, vendor, or third party does not respond, the auditor assumes the information is accurate. Negative confirmations are commonly used when the risk of material misstatement is low, internal controls are effective, and a large number of account balances are small and similar. This approach helps auditors verify financial records efficiently while reducing the administrative burden compared to positive confirmations. Modern solutions like <strong data-start="698" data-end="715">Audit Confirm streamline the negative confirmation process through secure digital workflows, making audit procedures faster, more reliable, and easier to manage.