Question: Analytical procedures: (a) Are used to test controls and are not substantive procedures. (b) Are substantive procedures and cannot be used at any other stage

Analytical procedures: 

(a) Are used to test controls and are not substantive procedures. 

(b) Are substantive procedures and cannot be used at any other stage of the audit. 

(c) Are used at planning and substantive testing stages of the audit. 

(d) Can be used as substantive tests but cannot be used as primary tests of a balance.

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