Incorporating elements of unpredictability in the selection of audit procedures to be per-formed by auditors include all of the following except
a. Varying the timing of the audit procedures.
b. Selecting items for testing that have lower amounts or are otherwise outside customary selection parameters.
c. Performing audit procedures on an unannounced basis.
d. Sending attorney letters to every attorney listed under the legal expense account.
e. None of these is correct.