Audit data analytics is the process of transforming large amounts of raw data into useful information for the purpose of identifying patterns and irregularities in the audit. Audit data analytics would be least useful in 

a. Planning the audit for a new client.

 b. Performing substantive procedures when the reliability of internal data is questionable. 

c. Performing risk assessment procedures when inherent risks are high. 

d. Forming a conclusion on the audit of a client that operates in a volatile industry.