In the Revenue Business Process,the Auditor Might Perform the Following

In the revenue business process,the auditor might perform the following analytical procedures:

A) Compare sales revenue,accounts receivable,sales discounts,bad debt expense,and allowance for uncollectible accounts for the current year to the prior year.Investigate all changes.
B) Compare sales revenue,accounts payable,sales returns and allowance,bad debt expense,and allowance for uncollectible accounts for the current year to the prior year.Investigate changes from the auditor's expectations that appear to be unreasonable.
C) Calculate the accounts receivable turnover ratio and the number of days outstanding in accounts receivable for the current and prior years.Investigate a change from the auditor's expectations if it appears to be unreasonable.
D) Calculate the accounts receivable turnover ratio and the number of days outstanding in accounts payable for the current and prior years.Investigate a change from the auditor's expectations if it appears to be unreasonable.
E) Consider the number of customer accounts for the current year and the prior year and new accounts added and lost in each year.
F) both A and B
G) both C and E