Question：Which of the following correctly describes the stages of the audit during which the auditor may plan to make use of analytical procedures?
　　A. Analytical procedures are confined in their application to the closing stages of the audit when the review of the financial statements is conducted.
　　B. Analytical procedures must be used as risk assessment procedures and in the overall review at the end of the audit.
　　C. Analytical procedures can be applied to individual account areas as well as to the review of financial statements and can be used at all stages of the audit other than initial planning.
　　D. Analytical procedures are confined to the initial planning stage of the audit and to the overall review of the financial statements.
　　The correct answer is:Analytical procedures must be used as risk assessment procedures and in the overall review at the end of the audit.
　　解析：Analytical procedures may be used throughout the audit but must be used as part of the risk assessment process and at the end of the audit in accordance withISA 315 Identifying and assessing the risks of material misstatement through understanding the entity and its environmentand ISA 520 Analytical procedures.