Which of the following is not a typical analytical procedure?
a. study of relationships of the financial information with relevant nonfinancial information.
b. comparison of recorded amounts of major disbursements with appropriate invoices.
c. comparison of the financial information with similar information regarding the industry in which the entity operates.
d. comparison of financial information with budgeted amounts.

B. Comparison of recorded amounts of major disbursements with appropriate invoices.

answer; ///(d); determining who competes most closely   with whom evaluating whether industry driving forces and competitive pressure favor some strategic groups and hurt others, and ascertaining whether the profit potential of different strategic groups varies due to the strengths and weaknesses in each groups respective market positions;

answer///a coalition;