Exercising professional judgment and professional skepticism when using audit data analytics is particularly important. Which of these statements is incorrect?

a Deciding which audit data analytics technique to use. The auditor needs to match the audit data analytics technique with the audit objective or assertion.

b Inappropriate design of audit data analytics technique. Auditors should analyze the results produced by the audit data analytics technique to ensure that the results seem reasonable based on the known facts.

c Incomplete or inappropriate data source. To reach conclusions about the population being tested, the auditor needs to ensure that the data source is appropriate for the audit objective, reconciles to the general ledger (where appropriate) and is of sufficient quality to meet the audit evidence standards.

d Biases. Because data analytics are computer based, judgment biases such as confirmation bias, availability bias, and anchoring bias, and biases toward internal versus external information sources, are not considered critical.