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

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

A) recipients are unlikely to respond to negative confirmation requests
B) the combined assessed level of inherent and control risk relative to accounts receivable is high
C) a large number of accounts receivable is involved but a relatively small number of errors are expected
D) the auditor performs a dual-purpose test that assesses control risk and obtains substantive evidence