[nalratoss]

Here is a question I have trouble with:

When performing analytical procedures as risk assessment procedures, the auditor most likely would develop expectations by reviewing which of the following sources of information?

A Comments in the prior year’s management letter.
B The risk assessment relating to specific financial assertions.
C Various account assertions in the planning memorandum.
D Unaudited information from internal quarterly reports.

I chose B as I thought it’s risk assessment related. Why D?