In accordance with International Standards on Auditing( ISAs) distinguish between positive and negative confirmations?

Agree with Mr Wilfredo , However, also to tell that in IAS or GAAP or in many local standerdes, the meaning are very close

Positive confirmation  - 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.  When a Response to a Positive Confirmation Request Is Necessary to Obtain Sufficient Appropriate Audit Evidence

Negative confirmation - A request that the confirming party respond directly to the auditor only if the confirming party disagrees with the information provided in the request