Analytical procedures: a. are only done during the risk assessment phase of the audit. b. are substantive
Question:
Analytical procedures:
a. are only done during the risk assessment phase of the audit.
b. are substantive procedures and cannot be used at any other stage of the audit.
c. are used at the risk assessment and substantive testing phases of the audit.
d. can be used as substantive tests but cannot be used as primary tests of a balance.
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Related Book For 
Auditing A Practical Approach
ISBN: 9781119709497
4th Canadian Edition
Authors: Robyn Moroney, Fiona Campbell, Jane Hamilton, Valerie Warren
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