D is corrent because accounts receivable represents an account with many transactions and therefore would be expected to require significant audit time.
A is incorrect because retained earnings requires little audit time because few adjustments are expected into retained earnings.
B is incorrect because common stock ordinarily is confirmed through an independent stock registrar and contains relatively few transactions in comparison to other accounts.
C is incorrect because income statement accounts such as salaries expense often receive less attention than many balance sheet accounts.
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