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B is corrent because schedules of details of physical inventory counts conducted by the client is least persuasive because it is developed solely within the entity.
A is incorrect because an independent third party’s conclusions are considered more persuasive than those generated by the client’s internal sources.
C is incorrect because inferences drawn by the auditor from self-computed ratios and trends are more persuasive than those from solely the client’s data.
D is incorrect because no reply to a negative confirmation from an independent third party is considered to be support for the accuracy of the accounts receivable and is more persuasive than internally developed data.