Which of the following is not a procedure that an auditor would use in perform- ing an audit designed to identify and account for related entity transactions?

a. Send confirmations to all customers inquiring whether they are related par- ties.

b. Obtain a list of all related parties from the client.

c. Review all large, unusual transactions to determine if they took place with re- lated parties.

d. Review SEC filings to obtain a list of related parties.