Which of the Following Is Not Likely to Be Included

Which of the following is not likely to be included as an audit step when assessing vendor performance policies?

A) Determine whether agreed-upon lot sizes were sent by vendors.
B) Determine whether only authorized items were received from vendors.
C) Determine whether the balances owed to vendors are correct.
D) Determine whether the quality of the goods purchased from the vendors has been satisfactory.