The financial records of the Movitz Company show that R. Dennis owes $ 4,100 on an account receivable. An independent audit is being carried out, and the auditors send a
positive confirmation to R. Dennis. What is the most likely reason as to why a positive confirmation rather than a negative confirmation was used here?
a. Control risk was particularly low for accounts receivable.
b. Inherent risk was particularly high for accounts receivable.
c. Dennis’s account was not yet due.
d. Dennis’s account was not with a related party.