Auditors may use positive and/or negative forms of confirmation requests. Of the following, which combination is it most likely that the auditors will use?

a. The positive form for receivables and the negative form for payables

b. The positive form for small balances and the negative form for the large balances

c. The positive form for accounts in dispute and the negative form for accounts not in dispute

d. The positive form when controls related to receivables are satisfactory and the negative form when controls related to receivables are unsatisfactory