An auditor will be using positive confirmations as part of testing the client's accounts

receivable. In which of the following situations would the use of positive confirmations

generally be inappropriate?

A$.$ During the prior year's audit there were several material accounts receivable

balances that were in dispute between the customer and the client.

B$.$ The majority of the client's accounts contain small receivable balances.

C$.$ The auditor believes that a number of the confirmations returned may contain

exceptions.

D$.$ Preliminary tests performed indicate that the client's internal control over accounts

receivable is weak.