Step 1: Understand each type of analysis Horizontal Analysis: Comparison of financial data across periods, which corresponds to a Comparative statement (II). Vertical Analysis: Expresses items as a percentage of a base figure, so it is a Common size statement (I). External Analysis: Limited to access only published information (III). Internal Analysis: Has access to all published and unpublished information (IV). Step 2: Match accordingly
A matches II
B matches I
C matches III
D matches IV Step 3: Conclusion
Therefore, option (C) is correct.