Under Statement on Auditing Standards No. 57, "Auditing Accounting Estimates,"

an auditor is responsible for:

a. Making accounting estimates.

b. Evaluating the reasonableness of management's estimates.

c. Auditing transactions in the subsequent period that lend insight into estimates recorded at the balance sheet date.

d. Including accounting estimates within the letter of audit inquiry sent to all attorneys of record.

Choose the correct answer.