Which of the Following Does Not Represent a Problem with Financial

Which of the following does not represent a problem with financial analysis?

A) Financial statement analysis is an art; it requires judgment decisions on the part of the analyst.
B) Financial analysis can be used to detect apparent liquidity
C) There are as many ratios for financial analysis as there are pairs of figures.
D) Some industry ratio formulas vary from source to source.
E) Adequate detailed disclosure of how the industry ratios are computed is often lacking.