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SA 505: External Confirmations, :memo: PCR (external) — more reliable but…
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:memo: Blank Confirmation Requests — There is a risk however that a confirming party may reply to the confirmation request w/o verifying that the info. in correct. The auditor may reduce this risk by using PCR that do not state the amount (or other info.) on the confirmation request. and ask the confirming party to fill in/furnish. On the other hand, use of this type of blank confirmation request may result in lower response rates because additional effort is required of the confirming parties.