Which of the following would the auditor not try to determine about a client's warranty estimate?

Which of the following would the auditor not try to determine about a client's warranty estimate?






a. Whether the estimate is reasonable in the circumstance.
b. Whether the estimate was based on verifiable, objective assumptions.
c. How management developed the estimate.
d. Whether the factors and assumptions used by management deviate from historical patterns.







Answer: B


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