Of the Following,which Is the Most Important Procedure That an Auditor

Of the following,which is the most important procedure that an auditor should use when making an overall review of the income statement?

A) Select sales and expense items and trace amounts to related supporting documents.
B) Compare actual revenues and expenses with the corresponding figures of the previous year and investigate significant differences.
C) Obtain, from the proper client representative, inventory certificates for the beginning and ending inventory amounts that were used to determine cost of sales.
D) Ascertain that the net income amount in the statement of cash flows agrees with the net income amount in the income statement.