Generally Accepted Auditing Standards Require That Analytical Procedures ________

Multiple Choice

Generally accepted auditing standards require that analytical procedures ________.

A) Be used in the planning and final review stages,as well as during the audit as a substantive test.
B) Be used in the planning and final review stages of the audit and optionally they can be used as a substantive test during the audit.
C) Be used in the planning stage only,with the option to use them as a substantive test and in the final review stage.
D) Be used in the final review stage,and can optionally be applied as a substantive test in the planning stage