Which One of the Following Approaches Does Not Represent How

Multiple Choice

Which one of the following approaches does not represent how the auditor will become aware of risks associated with long-lived assets?

A) Obtaining knowledge of the client business.
B) Reviewing the business plan related to major acquisitions.
C) Reviewing the minutes of board of directors' meetings.
D) All represent how the auditor will become aware of risks associated with long-lived assets and related expenses.