Analytical procedures can be used in which of the following ways?a. As a means of overall review near the end of the audit.b. As “attention-directing” methods when planning an audit at the beginning.c. As substantive audit procedures to obtain evidence during an audit.d. All of the above.

Auditing: A Risk Based-Approach (MindTap Course List)
11th Edition
ISBN:9781337619455
Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Chapter5: Professional Auditing Standards And The Audit Opinion Formulation Process
Section: Chapter Questions
Problem 19RQSC
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Analytical procedures can be used in which of the following ways?
a. As a means of overall review near the end of the audit.
b. As “attention-directing” methods when planning an audit at the beginning.
c. As substantive audit procedures to obtain evidence during an audit.
d. All of the above.

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