Trend analysis is best described by a. The comparison, across time or to a benchmark, of relationships

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Trend analysis is best described by

a. The comparison, across time or to a benchmark, of relationships between financial statement accounts or between an account and nonfinancial data.

b. Development of a model to form an expectation using financial data, nonfinancial data, or both to test account balances or changes in account balances between accounting periods.

c. The examination of changes in an account over time.

d. The examination of ratios over time.

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