With respect to SA 505, “External Confirmations”, name the appropriate term that may be used in relation to the below statements: (a) Audit evidence…

With respect to SA 505, “External Confirmations”, name the appropriate term that may be used in relation to the below statements: (a) Audit evidence obtained as a direct written response to the auditor from a third party (the confirming party), in paper form, or by electronic or other medium. (b) A request that the confirming party respond directly to the auditor indicating whether the confirming party agrees or disagrees with the information in the request, or providing the requested information. (c) A request that the confirming party respond directly to the auditor only if the confirming party disagrees with the information provided in the request. (d) A failure of the confirming party to respond, or fully respond, to a positive confirmation request, or a confirmation request returned undelivered. (e) A response that indicates a difference between information requested to be confirmed, or contained in the entity's records, and information provided by the confirming party.