In Practice, the Use of Analytical Procedures Has Proven to Be

In practice, the use of analytical procedures has proven to be:

A) totally ineffective in detecting misstatements.
B) quite effective in detecting the largest of misstatements.
C) useful in the planning phase, but not in the testing phase of the audit.
D) too costly to apply in most audit situations.
E) moderately effective in detecting most misstatements.