Which of the following activities is least likely to result in the audit team's exposure to sampling risk?

A. Identifying all components of a client's accounts receivable balance.

B. Determining the appropriate number of components of a client's accounts receivable balance for confirmation.

C. Selecting components of a client's accounts receivable balance for confirmation.

D. Evaluating confirmations returned from the client's customers and following up on any discrepancies noted by the customers.