Jones Was Engaged to Examine the Financial Statements of Virginia

Jones was engaged to examine the financial statements of Virginia Corporation for the year ended June 30. Having completed an examination of the investment securities, which of the following is the best method of verifying the accuracy of recorded dividend income?

A) Tracing recorded dividend income to cash receipts records and validated deposit slips.
B) Utilizing analytical procedures and statistical sampling.
C) Comparing recorded dividends with amounts appearing on federal information forms 1099.
D) Comparing recorded dividends with a standard financial reporting service's record of dividends.