Choice "C" is correct. During every stage of the audit, the auditor should consider the assessment of the risk of material misstatement. During the overall review stage, the auditor should consider whether the results of any of the audit procedures affect the assessment of the risk of material misstatement due to fraud.
Choice "d" is incorrect. The entity's attorney does not provide assurance regarding financial statement disclosure.
Choice "a" is incorrect. Verifying clerical accuracy of client schedules would be performed during the audit, not during the overall review stage.
Choice "b" is incorrect. Evaluating whether control weaknesses have been corrected is not typically performed during the overall review stage.