Which of the following is normally designed to detect possible material monetary errors in the above figures of financial statements?

John has been given the following draft figures for Kulran Ltd for the year ended 30 June 2011 to analyse. Materiality has been set at $35,000 and the finance director has told John in a planning meeting that there have been few changes in the year. Budgets were set at 2010 levels and there have been no major movements in non-current assets.

20112010

$$

Revenue3,497,2843,487,286

Cost of sales1,867,2942,008,967

Salaries467,900420,975

Which of the following is normally designed to detect possible material monetary errors in the above figures of financial statements?
A . Test of control
B . Walk-through test
C . Analytical procedure
D . Observation of a procedure