Auditors in Identifying and Assessing the Risks of Material Financial

Auditors in identifying and assessing the risks of material financial statement fraud should do all but which of the following?

A) Make inquiries of the board of directors, senior executives, legal counsel, and others charged with government governance within the client organization to gather sufficient information about the risk of the fraud.
B) Communicate with legal counsel about the allegations of fraud and how they are addressed.
C) Consider all evidence gathered through analytical procedures that is considered unusual, unexpected, or even suspiciously normal based on the financial condition and results of the business.
D) Consider evidence gathered only through the audit of internal control of financial reporting that may suggest the existence of one or more fraud risk factors, and that adequate and effective internal controls did not address and account for the detected risk.