An auditor is designing confirmation requests for a nonissuer's accounts receivable. The auditor anticipates a low response rate and several disputed balances. Which type of confirmation request is MOST appropriate to maximize response rates and evidence quality?

Positive confirmations are required when accounts are in dispute or balances are large. To improve response rates when disputes are expected, providing itemized details (e.g., specific invoices) helps the customer verify the balance and respond, whereas a blank form might just be ignored due to the effort required.