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A is corrent because the purpose of applying analytical procedures during the final review is to assist the auditor in forming overall conclusions about the financial statements.
B is incorrect because while analytical procedures may identify doubts about a client’s ability to continue in existence, it is not the primary objective of such procedures.
C is incorrect because analytical procedures do not obtain evidence from details tested in order to corroborate particular assertions.
D is incorrect because analytical procedures performed to identify areas that represent specific risks relevant to the audit are performed in the planning stages of the audit.