For Which of the Following Objectives Would Auditors Be Least

For which of the following objectives would auditors be least likely to use analytical procedures near the end of the audit?

A) Obtaining evidence about assertions related to account balances or classes of transactions
B) Evaluating the adequacy of evidence gathered in response to unexpected account balances
C) Identifying unusual or unexpected account balances or relationships among account balances that were not previously identified during the audit
D) Evaluating the adequacy of evidence gathered in response to unexpected relationships among account balances