Generally Accepted Auditing Standards Require That Analytical Procedures Should Be

Multiple Choice

Generally accepted auditing standards require that analytical procedures should be applied ________.

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