Which of the following is not an overall objective of the auditor in the audit of revenues

A. To verify cash deposited during the year
B. To obtain an understanding of internal control and assess the risks of material misstatement, with particular emphasis on the use of accrual accounting to record revenue
C. To verify that earned revenue has been recorded and recorded revenue has been earned
D. To identify and interpret significant trends and variations in the amounts of various categories of revenue