When is it appropriate to use negative confirmation requests to reduce audit risk to an acceptable$$ level?$$

A$.$

When the auditor has assessed the risk of material misstatement as low and has obtained sufficient appropriate evidence regarding the design and operating effectiveness of controls relevant to the assertion being tested by the confirmation procedure.

B$.$

The population of items subject to negative confirmation procedures is made up of a large number of$$ small, homogenous account$$ balances, transactions, or other items.$$

C$.$

The auditor expects a low exception rate and the auditor reasonably believes that recipients of negative confirmation requests will give the requests adequate consideration.$$

D$.$

All of the above.