Which of the following match-ups of types of analytical procedures and sources of information makes the most sense?

Type of Analytical Procedure Source of Information

Multiple Choice

• Comparison of current account balances with expected balances Company's budgets and forecast
• Comparison of current account balances with prior-period statistics Physical production
• Evaluation of current account balances in relation to non-financial information Company's own comparative financial statements
• Evaluation of current account balances in relation to predictable historical patterns Published industry ratios