Based on the Previous Information,which of the Following Preliminary Conclusions

Multiple Choice

Based on the previous information,which of the following preliminary conclusions can the auditor use as a basis for further investigations?

A) Sales per store are directly related to the size of the store.
B) Sale clerks are less productive in larger size stores.
C) Gross margin is directly related to the size of the store.
D) Average square feet of store correlates with the number of stores in the district.