Fraud Examination 5th Edition by Steve Albrecht,Chad Albrecht,Conan Albrecht, Mark Zimbelman

Exercise 48

Which of the following is a common way to perform financial statement analysis while searching for revenue-related analytical symptoms a. Look for unusual changes in revenue-related account balances from period to period (trends).
B) Look for unusual changes in revenue-related relationships from period to period.
C) Look for unusual changes in the cost of goods sold account from period to period.
D) Both a and b are common ways to perform within-statement analysis while searching for revenue-related analytical symptoms.
E) All of the above are common ways to perform financial statement analysis while searching for revenue-related analytical symptoms.