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Answer (C) is correct . The coefficient of determination (r 2 ) is the amount of variation in the dependent variable (interest income) that is explained by the independent variables. In this case, less of the change in interest income is explained by the model. Thus, some other factor must be causing interest income to change. This change merits audit investigation.

Answer (A) is incorrect because Cross-sectional regression analysis is inappropriate. The auditor is trying to estimate changes in a single account balance over time.
Answer (B) is incorrect because Regression analysis may still be the most appropriate methodology to estimate interest income, but the auditor should first understand the factors that may be causing r 2 to decrease. The reason may be a systematic error in the account balance.
Answer (D) is incorrect because Linear regression models are simpler models, but the auditor should be searching for a systematic error in the account balance or applying a more complex model.