Which of the Following Audit Procedures Would an Auditor Most

Which of the following audit procedures would an auditor most likely perform to test controls relating to management's valuation assertion for accounts receivable?

A) Verify that extensions and footings on the entity's sales invoices and monthly customer statements have been recomputed.
B) Inspect the entity's reports of prenumbered shipping documents that have not been recorded in the sales journal.
C) Compare the invoiced prices on prenumbered sales invoices to the entity's authorized price list.
D) Inquire about the entity's credit-granting policies and test whether credit checks have been consistently applied to new customers.