Negative Confirmations of Accounts Receivable Is Less Effective Than Positive

Multiple Choice

Negative confirmations of accounts receivable is less effective than positive confirmations of accounts receivable because

A) a majority of recipients usually lack the willingness to respond objectively.
B) some recipients may report incorrect balances that require extensive follow-up.
C) the auditor cannot infer that all nonrespondents have verified their account information.
D) negative confirmations do not produce evidential matter that is statistically quantifiable.