The Negative Request Form of Accounts Receivable Confirmation Is Useful

The negative request form of accounts receivable confirmation is useful particularly when the:
$\begin{array}{llcc} \text { Assessed Level of Risk of } & \text { Number of } & \text { Proper Consideratior }\\ \text { Material } & \text {Small }& \text {by the Recipient Is } \\ \text { Misstatement Relating to } & \text {Balances Is }& \\ \text {Receivables Is } \end{array}$
A. $\begin{array}{llcc} \quad\quad\quad\text { Low } &\quad\quad\quad\quad\quad\quad \text { Many }&\quad\quad\quad\quad \text { Likely } \\\end{array}$
B. $\begin{array}{llcc}\quad\quad\quad \text { Low} &\quad\quad\quad\quad\quad\quad \text { Few} & \quad\quad\quad\quad\quad\text { Unlikely }\\\end{array}$
C. $\begin{array}{llcc}\quad\quad\quad \text { High} & \quad\quad\quad\quad\quad\quad \text { Few }& \quad\quad\quad\quad\quad \text { Likely} \\\end{array}$
D. $\begin{array}{llcc} \quad\quad\quad\text { High } &\quad\quad\quad\quad\quad\quad \text { Many } & \quad\quad\quad\quad\text { Likely}\\\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D