audit question

According to ISA 520, "analytical procedures" means Evaluations of financial information through analysis of plausible relationships among both financial and non-financial data, Analytical procedures also encompass such investigation as is necessary of identified fluctuations or relationships that are inconsistent with other relevant information or that differ from expected values by a significant amount The application of analytical procedures requires: (tick all that apply) Comparable information with industry benchmarks B Knowledge and experience Comparable information from earlier periods Access to expensive technical software