The Negative Request Form of Accounts Receivable Confirmation Is Useful

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

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