Which of the following statements is false regarding planning analytical procedures? 

a. The precision of the auditor’s expectation tends to be less precise, and based on more aggregated data, for planning analytical procedures than for substantive analytical procedures. 

b. The objective for planning analytical procedures is to identify accounts with heightened risk of misstatement to provide a basis for designing and implementing responses to the assessed risks. 

c. For planning analytical procedures, significant unexpected differences suggest that the auditor will need to increase substantive procedures.

d. A frequently used planning analytical procedure is regression analysis.