Which of the following is the most useful in analyzing companies of different sizes?

A) comparative statements
B) common-sized financial statements
C) price-level accounting
D) audit report

Common-sized financial statements are the most useful in analyzing companies of different sizes as they present financial information in percentage form, making it easier to compare companies of different sizes. Comparative statements also allow for comparison, but they do not adjust for differences in size. Price-level accounting is used to adjust financial statements for inflation and the audit report only provides information on the accuracy and completeness of the financial statements.