Which of the following combinations of (i) objective and (ii) precision of expectation best matches the pattern for substantive analytical procedures?

a. (i) Identify accounts with heightened risk of misstatement during audit planning to provide a basis for designing and implementing responses to the assessed risks, (ii) less precise. 

b. (i) Obtain evidence regarding the accuracy of account balance/assertion, (ii) more precise. 

c. (i) Obtain evidence regarding the accuracy of account balance/assertion, (ii) less precise.

d. (i) Assist the auditor in forming an overall conclusion about whether the financial statements are consistent with the auditor’s understanding of the entity, (ii) less precise.