An auditor is testing a client's pension benefit obligation. Which of the following types of evidence would be most appropriate for determining that the financial statement balance is fairly stated? A$.$ A client$-$prepared schedule showing accounting entries made to the general ledger balance. B$.$ An actuarial valuation obtained by an outside firm.C$.$ Confirmation of payments received by retirees. D$.$ Analytical procedures that compare last year's balance to this year's balance.