Trend analysis is best described by

a. The comparison, across time or to a benchmark, of relationships be- tween financial statement accounts or between an account and nonfi- nancial data. Development of a model to form an expectation using financial data, nonfinancial data, or both to test account balances or changes in ac- count balances between accounting periods. The examination of changes in an account over time. The examination of ratios over time. p-968