Which of the Following Statements Is Correct Concerning the Use

Multiple Choice

Which of the following statements is correct concerning the use of negative confirmation requests?

A) Unreturned negative confirmation requests rarely provide significant explicit evidence.
B) Negative confirmation requests are effective when detection risk is low.
C) Unreturned negative confirmation requests indicate that alternative procedures are necessary.
D) Negative confirmation requests are effective when understatements of account balances are suspected.