Which $of$ the following $is$ most closely related $to$ the relevance $of$ audit evidence?

Multiple Choice

Because $of$ a large number $of$ transactions occurring near year$-$end, auditors decide $to$ confirm a larger number $of$ receivables following year$-$end instead $of$ during the interim period.

$In$ addition $to$ confirmations $of$ accounts receivable, auditors perform $an$ analysis $of$ the aging $of$ accounts receivable $to$ evaluate the collectability $of$ accounts receivable.

Auditors decide $to$ physically inspect investment $securities$ held $by$ a custodian instead $of$ obtaining confirmations from the custodian.

$In$ response $to$ less effective internal control, auditors increase the number $of$ customer accounts receivable confirmations mailed compared $to$ that $in$ the prior year.