Which of the following comparisons would an auditor most likely make in evaluating an entity’s costs and expenses?

(A) The current year’s accounts receivable with the prior year’s accounts receivable.

(B) The current year’s payroll expense with the prior year’s payroll expense.

(C) The budgeted current year’s sales with the prior year’s sales.

(D) The budgeted current year’s warranty expense with the current year’s contingent liabilities.