<p class="PDq2pG_selectionAnchorContainer" data-start="1767" data-end="2410">Auditors should use negative confirmation when the assessed risk of material misstatement is low, internal controls are operating effectively, and recipients are likely to review the confirmation requests carefully. This method is commonly used for accounts receivable with numerous small balances, where previous audits have shown few discrepancies. Negative confirmations are also suitable when there is little reason to believe recipients will ignore the request. Audit Confirm enables auditors to efficiently distribute and monitor negative confirmations while maintaining compliance with professional auditing standards.