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D is corrent because analytical procedures used in planning generally use data aggregated at a high level, data such as account balances from the prior year or from quarterly financial statements.
A is incorrect because the various assertions themselves described in a planning memorandum will have limited usefulness to the auditor in performing analytical procedures.
B is incorrect because the control risk assessment is unlikely to provide information on planning analytical procedure expectations.
C is incorrect because while comments in the prior year’s management letter may provide useful information relating to this year’s audit, those comments will not in general be the source of expectations for risk assessment stage analytical procedures.