The Auditor Uses a Variety of Procedures to Test Whether

The auditor uses a variety of procedures to test whether controls effectively.These procedures may all of the following except:

A) Take a sample of purchase orders and trace them through the system to determine whether (a) there was proper review of credit,and (b) credit authorization or denial was proper.
B) Take a sample of recorded items (accounts payable) and send a positive confirmation to the related vendors to determine whether the balance is properly stated.
C) Take a sample of recorded items (accounts receivable) and trace back to the credit approval process to determine that it was performed appropriately.
D) Use a computer audit program to read all accounts receivable and develop a print- out of all account balances that exceed their credit authorization.