The Statement That Is Not True Concerning the Confirmation of Securities

The statement that is not true concerning the confirmation of securities held by outsiders for safe keeping is;

A) either positive or negative confirmations can be used.
B) confirmations should be requested as of the date other securities are counted.
C) the auditor should receive responses directly from the custodian.
D) the data confirmed are the same as the data that should be noted when the auditor is able to inspect the securities.