Generally Accepted Auditing Standards Require That Analytical Procedures

Generally accepted auditing standards require that analytical procedures:

A) Should be applied in the planning and final review stages of the audit and as a substantive test during the audit.
B) Should be applied in the planning and final review stages of the audit and can be used as a substantive test during the audit.
C) Should be applied in the planning stage and can be applied as a substantive test and in the final review stage.
D) Should be applied in the final review stage, and can be applied as a substantive test in the planning stage.