Which of the following is not a procedure the auditor would use in evaluating the reasonableness of an accounting estimate? O A. Determine how management developed their estimate and test the procedures they used. Confirm via the management representation letter that management has disclosed all significant estimates. Use subsequent events to determine whether the estimate was reasonable. Develop an independent estimate and compare it to management's estimate. OB. O C. O D.

hich of the following is not a procedure the auditor would use in evaluating the reasonableness of an accounting estimate? A. Determine how management developed their estimate and test the procedures they used. B. Confirm via the management representation letter that management has disclosed all significant estimates. C. Use subsequent events to determine whether the estimate was roasonable. D. Develop an independent estimate and compare it to management's estimate