Which of the Following Is Not a Key Type of Evidence

Multiple Choice

Which of the following is not a key type of evidence that the auditor needs to examine with respect to pensions and postemployment benefits?

A) Whether the actuarial firm hired by management is independent,capable,and objective.
B) The appropriateness of the actuarial firm's work.
C) The reasonableness of significant interest rate assumptions.
D) The length of illnesses that pension recipients contract.