2 points 27. An auditor is performing an audit data analytic as a risk assessment procedure for all active sales divisions. The auditor determined that the results of the analysis were significantly different from the expected results because the data included a discontinued division for which other risk assessment procedures had already been planned. The auditor should Exclude the discontinued operation and reperform the analytic procedures. Raise the risk of material misstatement for the discontinued division. Include additional audit procedures related to the discontinued division. Obtain an explanation from the client about the significant difference