When Comparing Client Data with Similar Prior-Period Data

When comparing client data with similar prior-period data,

A) if there have been no significant changes in the client's operations in the current year, much of the detail making up the totals in the financial statements should remain unchanged.
B) comparison of details must take the form of details over time.
C) comparing totals with previous years considers growth in the business activity.
D) percent relationships fail to consider declines in the business activity.