The analytical procedure is required during the planning and completion phases of the audit You are required to identify, which of the following are analytical procedures. 1.Calculation of gross profit margin and comparison with prior years 2.Recalculation of the non-current asset register 3.Comparison of current year payroll with prior year payroll a. Option 2 only b. Option 1.2 and 3 c. Option 1 and 3 d. Option 1 and 2