Which of the Following Activities Is Least Likely to Result

Multiple Choice

Which of the following activities is least likely to result in the audit team's exposure to sampling risk?

A) Identifying all components of a client's accounts receivable balance.
B) Determining the appropriate number of components of a client's accounts receivable balance for confirmation.
C) Selecting components of a client's accounts receivable balance for confirmation.
D) Evaluating confirmations returned from the client's customers and following up on any discrepancies noted by the customers.