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C is corrent because analytical procedures performed during risk assessment are ordinarily at a high level and comparing current year balances for conformity with predictable patterns is such a test.
A is incorrect because recalculating inventory extensions of physical inventory counts is a detailed test of an ending balance.
B is incorrect because scanning accounts receivable for amounts over credit limits is a more detailed analytical procedure than is ordinarily performed during planning of the audit.
D is incorrect because confirming bank accounts is a substantive test of a balance, not an analytical procedure.