For accrued liabilities, the audit approach emphasizes a review and test of management's process of developing the accounting estimates. Which of the following auditing 23. procedures meets the specific audit objective of completeness for accrual liabilities? a. Identify and evaluate the reasonableness of the assumptions made that underlie the computation of the accrual liabilities b. Test the computations made by the management in setting up the accrual liabilities. c. Consider the need for accrual of other accrued liabilities not presently considered d. Perform a retrospective analysis of the prior year's accrual liabilities for evidence of management bias