When applying analytical procedures during an audit, which of the following is the best approach for developing expectations?

a) Considering unaudited account balances and ratios to calculate what adjusted balances should be.

b) Comparing current-year account balances to balances of one or more comparable periods.

c) Considering the pattern of several unusual changes without trying to explain what caused them.

d) Comparing client data with client-determined expected results to reduce detailed tests of account balances.