If the auditor is primarily concerned about detecting whether the client overstated revenues and receivables, which of the following of auditing procedures would the auditor determine to be most effective in achieving that objective?

A) Performing a search for unrecorded receivables (i.e., out of period receivable test)

B) Sending out positive confirmation requests for individual sales invoices

C) Performing broad analytical procedures on accounts receivable balances

D) Tracing sales invoices to the sales journal