Question: Analytical procedures: A. are substantive procedures and cannot be used at any other stage of the audit. B. are required during the planning and substantive

Analytical procedures:

A. are substantive procedures and cannot be used at any other stage of the audit.

B. are required during the planning and substantive testing phases of the audit.

C. can be used as a substantive procedure for gathering evidence.

D. are used to test controls and are not substantive procedures.

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