Final answer:
Random sampling analysis is not a tool or technique used by a financial statement analyst.
Trend analysis, industry comparisons,
and common-size financial statement analysis are commonly used in financial statement analysis.
Step-by-step explanation:
Out of the given options, random sampling analysis is not a tool or technique used by a financial statement analyst. Random sampling analysis is typically used in statistical analysis and research to gather data from a larger population, but it is not directly related to financial statement analysis.
On the other hand, trend analysis is a tool used by financial statement analysts to identify and analyze patterns and changes in financial data over time.
Industry comparisons is another technique used to benchmark a company's financial performance against its industry peers.
Common-size financial statement analysis involves expressing financial statement items as a percentage of a common base, enabling easier comparison between companies and over time.