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A is corrent because the decision on the appropriate mix of substantive procedures is based on the auditor’s judgment on the expected effectiveness and efficiency of the available procedures.
B is incorrect because familiarity with industry trends is only one factor involved in using analytical procedures and it does not adequately describe the basis for making this decision.
C is incorrect because data aggregated at a high level often obscures relationships used by analytical procedures.
D is incorrect because timing of tests performed after the balance sheet date does not typically affect the decision on whether to apply analytical procedures as substantive procedures or to perform tests of transactions and account balances.