An auditor compares year-to-year account balances in order to perform analytical procedures.This is an example of:

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Comparing year-to-year account balances is an example of trend analysis, which involves evaluating changes in financial information over time. Ratio analysis involves comparing different financial information to calculate ratios, internal control analysis examines the effectiveness of a company's internal controls, and vertical analysis involves comparing line items on a financial statement to each other within the same time period.

An Auditor Compares Year-To-Year Account Balances in Order to Perform