Positive confirmation of accounts receivable is are more effective than negative confirmation of accounts receivable because

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

b. Respondents to negative confirmations are more likely to report incorrect balances that require extensive follow-up procedures.

c. Non-respondents to negative confirmations may not have verified their balances.

d. Negative confirmations fundamentally address the completeness assertion.

e. The response rate is normally lower for negative confirmation, which requires a larger amount of time to perform alternate procedures.