Which of the following would you not use as a benchmark for comparison when undertaking analytical procedures?

A. Other audit clients

B. Other companies in the same industry

C. Budget

D. Previous years

Found an error? Read our corrections policy and submit a sourced correction below. You can also share a useful explanation in your own words.

Discuss the answer or suggest a sourced correction
Thank you for contributing.
Your comment was submitted and will appear after editorial review.

Your email is used only for moderation and is never displayed. Spam, copied material and fabricated endorsements are rejected.