单选题：戊注册会计师计划测试E公司2×10年度主营业务收入的发生，下列可以实现该目标的最佳审计程序是（　　）。

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题目内容：
戊注册会计师计划测试E公司2×10年度主营业务收入的发生，下列可以实现该目标的最佳审计程序是（　　）。 A．从主营业务收入明细账中抽取2×11年1月的明细记录，检查相应的记账凭证、发运凭证和销售发票
B．从主营业务收入明细账中抽取2×10年12月的明细记录，检查相应的记账凭证、发运凭证和销售发票
C．抽取2×10年12月的销售发票，检查相应的发运凭证和账簿记录
D．抽取2×10年12月的发运凭证，检查相应的销售发票和账簿记录
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