Which of the Following Is Most Correct with Respect to the Use

Which of the following is most correct with respect to the use of analytical procedures?

A) Analytical procedures may be used in evaluating balances in the testing phase as long as the auditor also uses them in assessing the going concern assumption.
B) Analytical procedures must be used throughout the audit.
C) Analytical procedures used in the testing phase of the audit are primarily used to direct an auditor's attention so that the auditor's understanding of the business is improved.
D) Analytical procedures are performed by studying plausible relationships between financial and nonfinancial data.