It May NOT Necessary for an Auditor to Confirm Accounts

Multiple Choice

It may NOT necessary for an auditor to confirm accounts receivable when:

A) the auditor considers confirmations ineffective evidence because response rates will likely be inadequate or unreliable.
B) the combined level of inherent risk and control risk is low and other substantive evidence can be accumulated to provide sufficient evidence.
C) accounts receivable are immaterial.
D) any one of the above three is present.