Select the right answer

All of the following would be included in the auditor's tests of controls over accounting estimates except:

A. Confirmation of theestimate with outside third parties.

B. Review ofdocumentation to determine that the estimate is properly reviewed andauthorised.

C. Review of processesused to determine if there are changes to the parameters used in the estimates,including management monitoring of the economic environment.

D. Review of processesto approve changes to the estimation process.