The negative request form of accounts receivable confirmation is useful particularly when the A. Assessed level of risk of material misstatement relating to receivables is high, the number of small balances is few, and proper consideration by the recipient is likely. B. Assessed level of risk of material misstatement relating to receivables is low, the number of small balances is many, and proper consideration by the recipient is likely. C. Assessed level of risk of material misstatement relating to receivables is high, the number of small balances is many, and proper consideration by the recipient is likely. D. Assessed level of risk of material misstatement relating to receivables is low, the number of small balances is few, and proper consideration by the recipient is likely.