Generally Accepted Auditing Standards States That Analytical Procedures

Multiple Choice

Generally accepted auditing standards states that analytical procedures:

A) should be applied in the planning and final review stages of the audit and as a substantive test during the audit.
B) should be applied in the planning and final review stages of the audit and can be used as a substantive test during the audit.
C) should be applied in the planning stage and can be applied as a substantive test and in the final review stage.
D) should be applied in the final review stage, and can be applied as a substantive test and in the planning stage.