I am using Becker for my review but lately at work when I have some free time I have been using cpareviewforfree.com.  Some of their questions are confusing me and I'm wondering if they're even accurate.  For example, this one:

Many auditors perform extensive analytical procedures on audits because:

A.  They pinpoint errors in the accounts.

B.  They indicate areas of potential risk and misstatement.

C.  They are required by GAAS.

D.  All of the above.

I figured C had to be right because I learned that analytical procedures are required in the planning and final review stages of an audit.  B looked right as well, they indicate areas of potential risk and misstatement.  So I figured the answer then had to be D.

Wrong.  They say the answer is B. 

Am I wrong here?  Is the key word in the question "extensive?"  If it didn't say "extensive," would I be right with D?