Which of the Following Substantive Tests Would the Auditor Conduct

Multiple Choice

Which of the following substantive tests would the auditor conduct as a search for contingent liabilities?

A) select an attribute sample of legal expenses for matching to invoices
B) select a dollar unit sample of legal expenses for matching to invoices
C) inspect legal expense invoices and perform a census test of legal expenses
D) review a sample of legal invoices,looking for appropriate authorization for payment