Which of the Following Would Provide the Best Audit Evidence

Which of the following would provide the best audit evidence regarding the effectiveness of an applied research department?

A) Develop a cost-per-product analysis for products developed over the past five years.
B) Develop a report on revenue generated by or cost savings directly attributable to newly developed products.
C) Compare research as a percentage of revenue between this company and all major competitors in the same industry.
D) Compare the number of this year's new product developments to the number of new product developments for the past five years.