In the Audit of Accounts Receivable, the Negative Form of Confirmation

In the audit of accounts receivable, the negative form of confirmation request is most likely to be used when ________.

A) recipients are likely to return positive confirmation requests without verifying the accuracy of the information
B) the combined assessed level of inherent and control risk relative to accounts receivable is low
C) a small number of accounts receivable is involved but a relatively large number of errors are expected
D) the auditor performs a dual-purpose test that assesses control risk and obtains substantive evidence