To review and assess the adequacy of disclosures, the auditor will perform which of the following types of activities?

a. Read the client’s disclosures for each financial statement line item and associated discussion in the footnotes. 

b. Obtain evidence to determine whether the disclosures are adequate in light of required GAAP (e.g., by completing a disclosure checklist). 

c. Consider alternative or enhanced disclosures that may be helpful to users. 

d. All of the above.