Legal expense is understated because legal fees related to an unexpected lawsuit brought by a minoritv stockholder have not been billed br the law firm or accrued bv the client. Which of the following audit procedures is most likely to detect this misstatement?

a. Analysis of charges in the legal expense account.

b. Letter of inquiry to the law firm handling the case.

c. Analytical procedures comparing legal expense for the current and prior years.

d. Analytical procedures comparing legal expense for the current year to the budgeted legal expense for the current year.