Indicate the Proper Sequence of Steps in Planning an Integrated

Indicate the proper sequence of steps in planning an integrated audit: 1.Consider the Possibility of Account Misstatements.
2) Complete Preliminary Analytical Procedures.
3) Identify Controls to Test.
4) Update Information about Various Risks.
5) Understand the Client's Internal Controls.

A) 4,2,3,5,1
B) 4,1,2,5,3
C) 1,4,5,2,3
D) 1,4,2,5,3