An accountant performing a nonissuer's review engagement is considering the appropriateness of a client's balance for accrued wages. The accountant should perform each of the following procedures, except:
A. Testing the process used by management to determine the balance.
B. Comparing the current-year balance to the prior-year balance.
C. Obtaining representations from management regarding the year-end balance.
D. Making inquiries of the payroll accountant regarding completeness of the account balance.