Why do CPA firms sometimes use a combination of positive and negative confirmations on the same audit?

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Why do CPA firms sometimes use a combination of positive and negative confirmations on the same audit?
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Related Book For  answer-question

Auditing and Assurance services an integrated approach

ISBN: 978-0134065823

16th edition

Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Chris E. Hogan

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