Negative confirmation of accounts receivable is less effective than posi- tive confirmation of accounts receivable because

a. A majority of recipients usually lack the willingness to respond objec- tively.

b. Some recipients may report incorrect balances that require extensive follow-up.

c. The auditor cannot infer that all nonrespondents have verified their ac- count information.

d. Negative confirmations do not produce evidence that is statistically quantifiable..L-987