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B is corrent because it is unlikely that public records can provide relevant information about the current mortgage balance and, therefore, this procedure is the least likely to be performed by an auditor.
A is incorrect because the examination of canceled checks should be performed by the auditor in order to provide evidence that payments have been made.
C is incorrect because an auditor should review the mortgage amortization schedule in order to obtain information as to the portions of payments representing principal (reduction of mortgage balance) and interest.
D is incorrect because recomputing interest expense will allow the auditor to determine the portions of the payments representing principal (reduction of mortgage balance) and interest.