$)$ Analytical procedures enable the auditor to predict the balance or quantity of an item under audit. Information to develop this estimate can be obtained from all of the following except:

A$)$ tracing transactions through the system to determine whether procedures are being applied as prescribed.

B$)$ comparison of financial data with data for comparable prior periods, anticipated results $($e$.$g$.,$ budgets and forecasts$)$ and similar data for the industry in which the entity operates.

C$)$ study of the relationships of elements of financial data that would be expected to conform to a predictable pattern based upon the entity's experience.

D$)$ study of the relationships of financial data with relevant nonfinancial data.

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