For Which of the Following Audit Tests Would an Auditor

Multiple Choice

For which of the following audit tests would an auditor most likely use attributes sampling?

A) Making an independent estimate of the amount of a LIFO inventory.
B) Examining invoices in support of the valuation of fixed asset additions.
C) Selecting accounts receivable for confirmation of account balances.
D) Inspecting employee time cards for proper approval by supervisors.