Which of the following statements regarding this audit approach is correct?

An auditor plans to analyze customer satisfaction, including. (1) customer complaints recorded by the customer service department during the last three months; (2) merchandise returned in the last three months; and (3) responses to a survey of customers who made purchases in the last three months.

Which of the following statements regarding this audit approach is correct?
A . Although useful, such an analysis does not address any risk factors.
B . The survey would not consider customers who did not make purchases in the last three months.
C . Steps 1 and 2 of the analysis are not necessary or cost-effective if the customer survey is comprehensive.
D . Analysis of three months’ activity would not evaluate customer satisfaction.

Answer: B