Choice "B" is correct. Comparing relationships among data, such as inventory balances to recent sales activities, represents an analytical procedure.Choice "d" is incorrect. Testing purchasing, shipping, and receiving cutoff activities represents a test of details procedure.Choice "c" is incorrect. Projecting the deviation rate of a statistical sample to the population is used to evaluate sample results.Choice "a" is incorrect. Reconciling physical counts to perpetual records and general ledger balances represents a test of details procedure.
