Which of the following audit procedures would provide the most persuasive evidence that the policy was followed?

A company’s policy requires that all customers be treated in a fair and consistent manner.

Which of the following audit procedures would provide the most persuasive evidence that the policy was followed?
A . Compare the aging of outstanding receivables due from each customer.
B . Compare credit reports with annual sales for a sample of customers.
C . Compare the ratio of outstanding receivables to the authorized credit limit for each customer.
D . Compare the sales discounts offered to each customer.

Answer: D