tuditors may decide not to use confirmations depending of circumstances. Which of the following is an acceptable reason to not send confirmations? Multiple Choice Based on prior years' experience, confirmation responses are reliable. Control risk is high. Confirmations would be ineffective based on prior years' experience. Receivables are material. tuditors may decide not to use confirmations depending of circumstances. Which of the following is an acceptable reason to not send confirmations? Multiple Choice Based on prior years' experience, confirmation responses are reliable. Control risk is high. Confirmations would be ineffective based on prior years' experience. Receivables are material