Which of the Following Activities Is Not a Step in the Process

Multiple Choice

Which of the following activities is not a step in the process for using analytical procedures?

A) Define when the difference between the auditor's expectation and the client's balance would be considered significant.
B) Compute the difference between the auditor's expectation and the client's balance.
C) Perform appropriate follow-up on all material and immaterial differences.
D) Develop an expectation.