For Audits of Financial Statements Made in Accordance with Generally

For audits of financial statements made in accordance with generally accepted auditing standards, the use of analytical procedures is required to some extent ________.

A) as a substantive test and in the final review stage
B) as a substantive test but not in the final review stage
C) in the final review stage but not as a substantive test
D) neither in the final review stage nor as a substantive test