Which of the Following Procedures Would an Auditor Most Likely

Which of the following procedures would an auditor most likely perform while evaluating audit findings at the conclusion of an audit?

A) Obtain assurance from the entity's attorney that all material litigation has been disclosed in the financial statements.
B) Verify the clerical accuracy of the entity's proof of cash and its bank cutoff statement.
C) Determine whether reportable conditions have been corrected.
D) Calculate an estimate the total of uncorrected misstatements in the financial statements.