In the Acquisition and Expenditure Process,the Auditor Might Perform the Following

In the acquisition and expenditure process,the auditor might perform the following analytical procedures

A) Compare accounts payable,accrued liabilities,cost of goods sold,and the balance in all the balance sheet accounts for the current year to the prior year.Investigate changes from the auditor's expectations that appear to be unreasonable.
B) Calculate the gross margin percentage for the current and prior years.Investigate any changes from the auditor's expectations that appear to be unreasonable.
C) Consider the number of vendor accounts for the current year and the prior year and the new vendors added or lost in each year.
D) Compare accounts payable,accrued liabilities,cost of goods available for sale,and the balance in all the expense accounts for the current year to the prior year.Investigate changes from the auditor's expectations that appear to be unreasonable.
E) Calculate the merchandize inventory percentage for the current and prior years.Investigate any changes from the auditor's expectations that appear to be unreasonable.
F) both A and D
G) both B and C