A company is engaged in a seasonal business where a substantial portion of its annual sales occur in the last month of the fiscal year. Which of the following approaches to auditing revenues is most appropriate for this company?

A. The auditor should perform analytical procedures on sales at an interim date and discuss any changes between the interim date and fiscal year end with senior management.

B. The auditor should select an extended sample of transactions occurring in the last month of the fiscal year and review supporting documentation.

C. The auditor should perform transactions testing at an interim date and use analytical procedures to gather evidence on the last month's sales.