Gail Gordon, PA, has found ratio and trend analysis relatively useless as a tool in conducting audits. For several engagements, she computed the industry ratios included in publications by The Financial Post Company and compared them with client ratios. For most engagements, the client’s business was significantly different from the industry data in the publication, and the client would automatically explain away any discrepancies by attributing them to the unique nature of its operations. In cases in which the client had more than one branch in different industries, Gail found the ratio analysis no help at all. How could Gail improve the quality of her analytical procedures?