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) Review the cash receipts journal for the month prior to the year-end.

(B) Intensify the study of internal control concerning the revenue cycle.

(C) Increase the assessed level of detection risk for the existence assertion.

(D) Inspect the shipping records documenting the merchandise sold to the debtors.