Which of the Following Audit Procedures Would an Auditor Be

Multiple Choice

Which of the following audit procedures would an auditor be least likely to perform using a generalized computer audit program?

A) Searching records of accounts receivable balances for credit balances.
B) Investigating inventory balances for possible damaged goods.
C) Selecting accounts receivable for positive and negative confirmations.
D) Listing of unusually large inventory balances.