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D is corrent because, to have value in substantiating the assertions in an account, the data used must be reliable and precise enough to provide the desired level of assurance.
A is incorrect because the extent of accounting estimates has no necessary relationship with the application of analytical procedures; analytical procedures may be applied to estimated and nonestimated amounts.
B is incorrect because analytical procedures generally only result in auditors using documentary evidence when a possible misstatement has been identified.
C is incorrect because the number of transactions before and after the year-end has no necessary relationship to the use of substantive analytical procedures.