When auditing a client's fair values, the auditor should obtain sufficient appropriate evidence to determine that the client's fair value measurements and disclosures are in conformity with GAAP. Which of the following would not be considered part of the auditor's responsibility pertaining to the audit of a client's fair value reporting? A. Assess the risk of material misstatement of fair value measurements for the client. B. Test the client's fair value measurements and disclosures. C. Understand the client's relevant controls over fair value reporting. D. Determine how future conditions may impact the client's fair value measurements