Which of the following is a common way to perform financial-statement analysis while searching for revenue-related analytical symptoms?

Which of the following is a common way to perform financial-statement analysis while searching for revenue-related analytical symptoms? 



A. Look for unusual changes in revenue-related account balances from period to period (trends)
B. Look for unusual changes in revenue-related relationships from period to period.
C. Look for unusual changes in the cost of goods sold account from period to period.
D. Both A and B are common ways to perform within-statement analysis while searching for revenue-related analytical symptoms
E. All of the above are common ways to perform financial-statement analysis while searching for revenue-related analytical symptoms.




Answer: D


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