Perhaps you're right about cetaceans or octopi, but as far as terrestrial animals, I haven't seen any evidence that any of them are smarter than a young human child.
What makes you think terrestrial animals are smarter than young children, or that something less intelligent than a young child has any coherent commentary?
What makes you think terrestrial animals are smarter than young children, or that something less intelligent than a young child has any coherent commentary?