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A is corrent because analytical procedures used for risk assessment (planning) the audit should focus on enhancing the auditor’s understanding of the client’s business and events that have occurred since the last audit date, and on identifying areas that may represent specific risks relevant to the audit.
B is incorrect because while the results of analytical procedures should be compared to the results anticipated by the auditor, any unanticipated results should indicate that further testing is necessary rather than be the basis of developing plausible relationships.
C is incorrect since preliminary analytical procedures are performed during the risk assessment stage of an audit. Thus, no other tests would have been performed with which to make comparisons.
D is incorrect because while it lists valid analytical procedures to be employed, the question does not ask which procedures should be employed. The question asks what the focus of these procedures should be.