C is corrent because recomputation of amounts represents highly reliable evidence.
A is incorrect because a comparison of beginning and ending retained earnings, absent procedures applied to the related changes, is of less reliability than the correct reply.
B is incorrect because evidence obtained through inquiry of client personnel is not ordinarily considered particularly reliable evidence (inquiries of independent external third parties is considered more reliable).
D is incorrect because evidence obtained through scanning of the trial balance is ordinarily of limited reliability because scanning may miss many misstatements.
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