Planning is important part of Auditing. Which of the below is least likely to be included in the planning step of audit data analytics to perform a substantive analytical procedure?\ A. Determine the desired precision of the auditor's expectation.\ B. Develop the model to be used, when applicable.\ C. Determile the graphics or tables, if any, that are to be used in applying the procedure.\ D. Determine whether the substantive analytical procedure has identified a misstatement and evaluate any misstatement.

5. Planning is important part of Auditing. Which of the below is least likely to be included in the planning step of audit data analytics to perform a substantive analytical procedure? A. Determine the desired precision of the auditor's expectation. B. Develop the model to be used, when applicable. C. Determihe the graphics or tables, if any, that are to be used in applying the procedure. D. Determine whether the substantive analytical procedure has identified a misstatement and evaluate any misstatement