Question 9. Negative confirmation of accounts receivable is less effective than positive confirmation of accounts receivable because: A. a majority of recipients usually lack the willingness to respond objectively B. some recipients may report incorrect

The correct answer is: C. the auditor cannot infer that all nonrespondents have verified their account information Negative confirmations request that the recipient respond only if they disagree with the information provided; therefore, if a recipient does not respond, the auditor cannot assume that the information is correct. This is a key limitation of negative confirmations compared to positive confirmations, where a response confirms the accuracy of the account balance.