Which of the Following Would Be the Most Likely Situation

Multiple Choice

Which of the following would be the most likely situation in which an auditor would use variables sampling?

A) Comparing the recorded balance in accounts receivable to expected balances or prior-years' balances.
B) Selecting customer balances in accounts receivable for confirmation.
C) Evaluating sales invoices for evidence of authorization by client personnel.
D) Mathematically evaluating the client's provision for the allowance for doubtful accounts.