Question: The auditing standards define external confirmation as a direct written response to the auditor from a third party (the confirming party), either in paper form

The auditing standards define external confirmation as a direct written response to the auditor from a third party (the confirming party), either in paper form or by electronic or other medium. The assertions for which confirmation of accounts receivable balances provides primary evidence are

Completeness and valuation.

Valuation and rights and obligations.

Rights and obligations and existence.

Existence and completeness.

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