Which of the Following Auditing Procedures Most Likely Would Assist

Multiple Choice

Which of the following auditing procedures most likely would assist an auditor in identifying related party transactions?

A) Retesting ineffective internal controls previously reported to those charged with governance.
B) Sending second requests for unanswered positive confirmations of accounts receivable.
C) Reviewing accounting records for nonrecurring transactions recognized near the balance sheet date.
D) Inspecting communications with law firms for evidence of unreported contingent liabilities.