Which of the following relationships between types of analytical procedures
Which of the following relationships between types of analytical procedures and sources of information are most logical?

Type of Analytical Procedure Source of Information
a. Comparison of current account balances
with prior periods Physical production statistics
b. Comparison of current account balances
with expected balances Company’s budgets and forecasts
c. Evaluation of current account balances
with relation to predictable historical patterns Published industry ratios
d. Evaluation of current account balances in
relation to nonfinancial information Company’s own comparative financial statements

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