Which of the Following Procedures Would an Auditor Most Likely

Which of the following procedures would an auditor most likely perform during an audit engagement's overall review stage in formulating an opinion on an entity's financial statements?

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 inadequate provisions for the safeguarding of assets have been corrected.
D) Consider whether the results of audit procedures affect the assessment of the risk of material misstatement due to fraud.