Which of the following is not a reason an auditor may apply audit data analytics (ADAs) when concluding an audit? A. The auditor will have a deeper knowledge of the entity being audited and may reperform tests done in the risk assessment process. B. To gain comfort that no material misstatements went unidentified during the audit. C. To update existing analytics with numbers that were revised during the audit. D. To verify the assertions of accuracy and occurrence for all material transactions