Negative Confirmations of Accounts Receivable Are Less Effective Than Positive

Negative confirmations of accounts receivable are less effective than positive confirmations because when using negative confirmations:

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

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