Which of the Following Procedures Would an Auditor Most Likely

Which of the following procedures would an auditor most likely perform for year-end accounts receivable confirmations when the auditor did not receive replies to second requests?

A) Inspect the shipping records documenting the merchandise sold to the debtors.
B) Review the cash receipts journal for the month prior to the year-end.
C) Intensify the study of the internal control structure concerning the revenue cycle.
D) Increase the assessed level of detection risk for the existence assertion.
E) Trace the cash disbursements journal for the month prior to the year-end.