Uncategories Which of the following audit procedures would not likely detect a client’s decision to pledge or factor accounts receivable?

Which of the following audit procedures would not likely detect a client’s decision to pledge or factor accounts receivable?

Which of the following audit procedures would not likely detect a client’s decision to pledge or factor accounts receivable?

a. A review of the minutes of the board of directors’ meetings.
b. Discussions with the client.
c. Confirmation of receivables.
d. Examination of correspondence files.