The Use of the Positive (As Opposed to the Negative)form

Multiple Choice

The use of the positive (as opposed to the negative) form of receivables confirmation is preferred when:

A) there is reason to believe a significant portion of the requests will receive responses.
B) internal control surrounding accounts receivable is considered to be effective.
C) there is reason to believe that a substantial number of accounts may be in dispute.
D) a large number of small balances are involved.