Generally Accepted Auditing Standards State That Analytical Procedures

Multiple Choice

Generally accepted auditing standards state 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 in the final review stage.
D) Should be applied in the final review stage and can be applied as a substantive test in the planning stage.