During the Initial Planning Phase of an Audit, a CPA

During the initial planning phase of an audit, a CPA most likely would:

A) test specific internal control activities that are likely to prevent fraud.
B) evaluate the reasonableness of the client's accounting estimates of inventory obsolescence.
C) discuss the timing of the audit procedures with the client's management.
D) inquire of the client's attorney as to whether any unrecorded claims are probable of assertion.