PCAOB AS 2310, the Confirmation Process and AU-C 505 State

Multiple Choice

PCAOB AS 2310, The Confirmation Process and AU-C 505 state there is a presumption that the auditor will request the confirmation of receivables during an audit unless there are special conditions.Which of the following are among these conditions?

A) Accounts receivable are immaterial to the financial statements.
B) The use of confirmations would be ineffective as an audit procedure.
C) The auditor's assessed level of risk of material misstatement at the relevant assertion level is high.
D) No other planned substantive procedures address the assessed risk.