Negate image in the Confirmation Agreement

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How to Negate image in the Confirmation Agreement

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good afternoon everyone today we are going to see how to enhance the image using image enhancement technique it is unprocessed on image to get more suitable image so these are there are different application to enhance the image using special domain or using frequency domain in your curriculum we are having on the special domain image enhancement techniques into that first we are going to see finding the image negative so to find the image negative you are going to use the formula s is equal to n minus 1 minus R so s will be the output frequency whereas L will be the input frequency now just see here you have to concentrate on how much big image is suppose it is 3 bit image then 2 3 4 3 bit image you are going to get maximum frequencies as 2 raised to 3 that is image content 8 bits if it is 4 bit image then then the image is having to raise to 4 bits that is 16 bit if the image is stupid then it can be 2 raised to 2 bit that is 4 bits so these bits can be start from 0 if it is 8 bit i

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What factors would the auditor consider in determining whether to use the negative or positive confirmation method of accounts receivable?

The primary factors affecting the confirmation decision are: Materiality of receivables. The number and size of individual accounts. Control risk. Inherent risk. Effectiveness of confirmation technique. Availability of corroborative audit evidence.

Why use a negative confirmation?

Negative confirmation requests may be used to reduce audit risk to an acceptable level when (a) the combined assessed level of inherent and control risk is low, (b) a large number of small balances is involved, and (c) the auditor has no reason to believe that the recipients of the requests are unlikely to give them

When should negative confirmations be used?

Negative confirmation is typically used when the accounting controls of a company have historically had very few errors and are thus considered to be strong. The company is asked to double-check the numbers and only confirm if there is a discrepancy.

What is the risk of negative confirmation?

Risk of negative confirmation The negative confirmation can cause problems if the communication channel is broken and no information about it is sent to the sender. Then sender keeps sending messages and assumes positive responses.

What is an example of a negative confirmation request?

Company ABC believes Company XYZ owes the money and thus has recorded the amount as a receivable. Company XYZ does not believe it owes the money and thus has not recorded a corresponding payable, leaving a discrepancy. Company ABC communicates this to the auditor in its response to the negative confirmation request.

What are the advantages of positive and negative confirmations?

As a result, negative confirmation is much less costly and time-intensive for auditors since they usually only need to send one letter out. Conversely, positive confirmation requests are more involved since financial records must be furnished, even if the original information in the letter was correct.

What does confirmatory negative mean?

Negative confirmation is a letter or document requesting that the recipient should only respond to the sender if there were an issue with the contents of the message or the recipient wanted to opt-out of the event that the letter had addressed.

What is the disadvantage of negative confirmation?

Disadvantages of a Negative Confirmation A key concern with issuing negative confirmations is that the auditor has no idea if the confirmation was sent to the correct address, since no attempt is made to follow up with the recipient. This means that a problem might never be found, due to the nature of the confirmation.

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