The AICPA's Guide to Audit Data Analytics identifies a five$-$step approach to using ADAs. The fourth step, dealing with performing the ADA, includes all of the following activities, except:

A$.$ Using a grouping and filtering process to identify characteristics of interest common to the groups when a large number of notable items is identified.

B$.$ Accessing the data from the client or third party.

C$.$ Performing manual risk assessment procedures when a small number of notable items is identified.

D$.$ Using ADAs to test management's analytics that are included in Management's Discussion and Analysis $($MD&A$)$ presentation.