## What is External Confirmation?
Audit evidence obtained as a direct written response to the auditor from a third party (confirming party), in paper or electronic form.
```
AUDITOR ──── Confirmation Request ────► THIRD PARTY
◄─── Direct Written Response ───
```
---
## Positive Confirmation Request
- Confirming party responds in all cases — whether they agree OR disagree
- Ordinarily provides reliable audit evidence
### Two Variants
| Type | How it works | Tradeoff |
|---|---|---|
| Filled | States the amount; party confirms agreement/disagreement | Higher response rate; risk that party confirms without checking |
| Blank | Does NOT state amount; party fills in the amount | Reduces risk of blind confirmation; results in lower response rates |
### Risk with Positive Confirmations
A confirming party may reply without verifying that the information is correct. The blank variant mitigates this but at the cost of response rate.