2. Which of the following comparisons (analytical procedures) would be most useful to an auditor in evaluating the annual operating performance (Income Statement) of an entity? A) Prior-year accounts payable balance to current-year accounts payable balance. B) Prior-year prepaid expense account balance to budgeted current-year prepaid expense account balance. C) Current-year revenue to budgeted current-year revenue. D) Current-year warranty expense to current-year contingent liabilities