Match each type of analytical procedure with the appropriate description a comparison of account balances to a single line item , which allows A. Common - Size Analysis auditors to trace the relative contribution of various accounts B. Ratio Analysis through time . Comparisons allows auditors to assess the relationship between various financial statement account balances D. Trend Analysis a comparison of account balances over time , which allows auditors to see how accounts have changed over time and determine whether the trends make sense auditors compare current year account balances with either the ( 1 ) year ( 2 ) budget , or ( 3 ) industry data