In the Audit of Financial Statements,which of the Following Procedures

In the audit of financial statements,which of the following procedures would the auditor call an "extended procedure?"

A) Measure the time lag between the date that cash receipts are recorded in the accounting records and the date that the deposit is credited to the bank account.
B) Observe the client's physical inventory count and take test counts of stock in the warehouse.
C) Send positive confirmations on accounts receivable balances.
D) Interview the staff in the accounting department and document the controls over the recording of sales transactions.