I am getting confused!! which one is correct answer? A? or D?
I believe it is A because the auditor is focused on a specific item or items (i.e. confirming year-end accounts with confirmations). It is a non-standard / "other" audit procedure because of the focus on a specific item or items. As opposed to performing analytical procedures to test reasonableness (i.e. standard procedures). It may help to think, if the auditor has to go out of his/her way to confirm something specific, it is "non-standard / other." That's how I see it.