While auditing a client's accounting estimates used for their specific elements and accounts, the auditor has certain responsibilities. Which of the following is not a required audit procedure that the auditor would perform when evaluating the client's accounting estimates? A$.$ Verify that all material accounting estimates have been developed. B$.$ Ensure that the accounting estimates used are properly disclosed in accordance with GAAP.C$.$ Determine if the accounting estimates used are consistent with the client's primary competitors.D$.$ Evaluate the degree of uncertainty that is associated with the client's accounting estimates.