The Negative Form of Accounts Receivable Confirmation Request Is Useful

Multiple Choice

The negative form of accounts receivable confirmation request is useful except when:

A) a large number of small balances are involved.
B) the internal control structure surrounding accounts receivable is considered to be effective.
C) individual account balances are relatively large and few in number.
D) the auditor has reason to believe the persons receiving the requests are likely to give them consideration.