Final answer:
In an auditor's risk assessment procedures, they are likely to examine gross margin information regarding the client's industry to understand the industry environment and potential financial statement risks.
Step-by-step explanation:
As part of an auditor's risk assessment procedures, they would examine information that helps them understand the environment in which the client operates and the client's own financial situation. The most likely type of evidence an auditor would examine for these purposes is gross margin information regarding the client's industry (a). This information assists the auditor in evaluating the industry environment and potential risks that could affect the financial statements.
Confirmation of receivables (b) is part of substantive testing to verify actual account balances, whereas client records documenting the use of EDP programs (c) might relate more to understanding internal controls. Anticipated results for future years documented in budgets or forecasts (d) could be used to understand management's expectations, but they are not as directly related to the risk assessment process as industry gross margin information.