Which of the following would be the most appropriate analytical review for the auditor to perform?

The audit manager asked the internal auditor to perform additional testing because several irregularities were found in the financial information.

Which of the following would be the most appropriate analytical review for the auditor to perform?
A . Compare the firm’s financial performance with organizations in the same industry
B. Interview all managers involved in preparing the financial statements
C. Perform a bank reconciliation to confirm the cash balance in the financial statements.
D. Trace each financial transaction to the original supporting document

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Answer: A