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C is corrent because identifying reasonable explanations for unexpected differences before talking to client management will help the auditor to consider why the differences might have occurred and the reasonableness of management’s replies.
A is incorrect because comparing client-expected results with actual results does not involve developing and evaluating independent expectations.
B is incorrect because considering the pattern of several unusual changes occurs subsequent to developing expectations and because one should try to explain causes of differences.
D is incorrect because considering the unaudited balances does not involve developing and evaluating expectations.