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C is corrent because it is an example of a test of details of transactions and balances rather than an analytical procedure. Analytical procedures are used to gather evidence with respect to relationships among various accounting and nonaccounting data.
A is incorrect because it is specifically identified as an analytical procedure in the professional standards. Analytical procedures are used to gather evidence with respect to relationships among various accounting and nonaccounting data.
B is incorrect because it is specifically identified as an analytical procedure in the professional standards. An analytical procedure is used to gather evidence with respect to relationships among various accounting and nonaccounting data.
D is incorrect because it is specifically identified as an analytical procedure in the professional standards. An analytical procedure is used to gather evidence with respect to relationships among various accounting and nonaccounting data.