Fred is auditing Best Furniture Store. During the risk assessment phase of the audit Fred was concerned that Best may have obsolete inventory on hand. Best's management has explained reasons why they believe inventory is moving more slowly than previous years but insists that inventory is valued at the lower-of-cost-or-net realizable value as required by accounting standards. Which of the following procedures, if selected by Fred, would most closely exhibit confirmation bias? 

Inspect supporting documentation by vouching a sample of inventory purchases to purchase orders. 

Recalculate the mathematical accuracy of a sample of inventory purchases (price x quantity). 

Observe Best counting the physical inventory at year-end. 

Use ADA to compare vendor addresses with employee addresses to ensure that employees are not vendors of the company.