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A is corrent because analytical procedures used for risk assessment in the audit should focus on (1) enhancing the auditor’s understanding of the client’s business and the transactions and events that have occurred since the last audit date, and (2) identifying areas that may represent specific risks relevant to the audit.
B is incorrect because while planning phase analytical procedures may identify uncorrected misstatements, this is not as accurate a reply.
C is incorrect because the auditor’s consideration of internal control addresses the assessed level of control risk much more directly than do risk assessment stage analytical procedures.
D is incorrect because the emphasis of analytical procedures is not on documenting risk factors, although findings obtained may result in identification of a risk factor.