This Year Is the First Time That, as a Normal

Multiple Choice

This year is the first time that, as a normal practice in a client's business, accounts receivable may be pledged, assigned, factored or sold at discount. The audit procedure which would disclose these practices would be:

A) a review of the minutes of the board of directors' meetings.
B) discussions with the client.
C) examination of correspondence files.
D) all of the above