Analytical review procedures include all of the following except

A) simple ratio and trend analysis.
B) complex statistical techniques.
C) general reasonableness tests.
D) comparison of the company's reported financial results to benchmarks established by the SEC.

Analytical review procedures may include simple ratio and trend analysis, complex statistical techniques and general reasonableness tests. However, comparison of the company's reported financial results to benchmarks established by the SEC is not considered an analytical review procedure, as it is a separate regulatory requirement.