Which of the Following Is Not True Regarding Planning Analytical

Which of the following is not true regarding planning analytical procedures performed by the auditor when planning the audit?

A) The primary planning analytical procedure for stockholders' equity accounts is a comparison of current year account balances with prior year account balances.
B) If there are unusual or unexpected relationships,the planned audit procedures would be adjusted to address the potential material misstatements.
C) The auditor should have an expectation as to the nature and magnitude of any account balance changes.
D) Auditors show focus on just the numbers when performing analytical procedures.