Answer:
The Beneish model is a mathematical representation of financial functions to validate if there is a trace of monetary manipulation on earnings reports. Therefore, response A is correct.
Step-by-step explanation:
Option A Is the correct response since the goal is to find the manipulation of statements.
Option B is considered a <em>trend analysis.</em>
Option C is considered a <em>regression analysis.</em>
Option D is defining statistical tools such as <em>scatterplot graphs, normality plot, box plots</em>, among others created to identify outliners in datasets.