At what stage of audit, auditor must perform analytical procedures?

Analytical procedures are used in planning, review and substatntive procedures.

I agree to all answers given by participants.

Auditor must perform analytical procedures 

Only as substrative analytical procedure

analytical procedures are used as Substantive test as well as substantive analytical review

A. Planning & Review stage

I think C. is correct

in planning stage need to perform analytical procedures for all assignment audit

Yes, Option A is the right answer.

ISA 520 state that analytical procedure must be perform at planning and review stage of audit. Option A is correct

Analytical procedures can be used at  three stages in the audit process.

 1. Planning stage

 2.   As a substantive procedure

 3. At the overall review stage

So the correct answer is A

answer A  >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>

analytical procedures are used throughout the audit engagement – in audit planning , execution and review, the answer i think is A