Which of the following procedures is least likely to help auditors to assess the adequacy of management's accounting estimate of the allowance for doubtful accounts?

Select one:

a. Investigate confirmation exceptions for indication of amounts in dispute.

b. Review accounts which have been written off as uncollectible prior to year-end.

c. Investigate credit ratings for large accounts receivable.

d. Discuss with the credit manager the current status of doubtful accounts.