Match the analytical procedure with the possible misstatement the procedure would uncover

Compare individual customer balances with previous years

Compare bad debt expense as a percentage of gross sales with previous years

Compare aging categories as a percentage of accounts receivable with previous years

Compare sales by month by product line over time

A. Overstatement or understatement of sales and accounts receivable

B. Uncollectible accounts receivable that have not been provided for

C. Overstatement or understatement of allowance for uncollectible accounts and bad debt expense

D. Misstatements in accounts receivable and related income statement accounts