Which of the Following Statements Does Not Apply to Preventing

Which of the following statements does not apply to preventing "garbage in,garbage out" when implementing a forecasting game plan?

A) The quality of the financial statement forecasts will depend on the quality of the
Forecast assumptions.
B) The quantities forecasted within financial statement forecasts will depend on the quantity of the forecast assumptions.
C) Analysts should justify and evaluate the most important assumptions that reflect the critical risk and success factors of the firm's strategy.
D) Analysts can impose reality checks on the assumptions by analyzing the forecasted financial statements using ratios, common-size, and rate-of-change financial statements.