Which of the Following Types of Evidence Is an Auditor

Multiple Choice

Which of the following types of evidence is an auditor most likely to consider in determining whether internal controls are operating as designed?

A) A letter from management corroborating inventory pricing.
B) Questionnaires completed by employees in the receiving department concerning their duties and responsibilities.
C) Attorneys' responses to the auditor's inquiries.
D) Direct confirmations of receivables verifying account balances.