Which One of the Following Circumstances Would Indicate That Negative

Multiple Choice

Which one of the following circumstances would indicate that negative confirmations should NOT be used on an engagement?

A) A significant portion of the total accounts receivable is represented by a small number of accounts with large balances.
B) The auditor is unaware of disputed or inaccurate accounts.
C) The internal control over receivables is good.
D) The recipients are mostly businesses rather than individuals.