Questão de Auditoria de Demonstrações Financeiras
What is the purpose of financial statement analysis?
A
To indicate positive and negative points of operational and financial performance of the institution.
B
To calculate the percentage of each account in relation to a base value.
C
To evaluate the evolution of each account of a series of financial statements in relation to the previous statement and/or in relation to a basic financial statement.
D
A and B are correct.
E
A, B and C are correct.
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