Which of the Following Procedures Is least likely to Help

Multiple Choice

Which of the following procedures is least likely to help auditors to assess the adequacy of management's accounting estimate of the allowance for doubtful accounts?

A) Investigate confirmation exceptions for indication of amounts in dispute.
B) Review accounts which have been written off as uncollectible prior to year-end.
C) Investigate credit ratings for large accounts receivable.
D) Discuss with the credit manager the current status of doubtful accounts.