Under Which of the Following Circumstances Would the Use of the Blank

Multiple Choice

Under which of the following circumstances would the use of the blank form of confirmations of accounts receivable most likely be preferable to positive confirmations?

A) The recipients are likely to sign the confirmations without devoting proper attention to them.
B) Subsequent cash receipts are unusually difficult to verify.
C) Analytical procedures indicate that few exceptions are expected.
D) The combined assessed level of inherent risk and control risk is low.