An Entity's Income Statements Were Misstated Due to the Recording

An entity's income statements were misstated due to the recording of a journal entry that involved debits and credits to an unusual combination of expense and revenue accounts.The auditor is likely to most likely to detect this irregularity by

A) Tracing a sample of journal entries to the general ledger.
B) Evaluating the effectiveness of the internal control system policies and procedures.
C) Investigating the reconciliation of control accounts with the subsidiary records.
D) Performing analytical procedures designed to disclose differences between the balances in the accounts and budgeted amounts.