Choice "C" is correct. During the final review stage of an audit, an auditor evaluates the overall financial statement presentation and assesses the conclusions reached. As part of this evaluation, the auditor would likely read the financial statements and consider whether there are any unusual or unexpected balances that were not previously identified.
Choices "a" and "b" are incorrect. During the final review stage of an audit, the auditor focuses on the overall financial statement presentation rather than testing details. In addition, even during the audit, the auditor generally would not look at every individual expense account balance, but rather would look at some sample of balances.
Choice "d" is incorrect. Analytical procedures involve comparison of recorded amounts to independent expectations developed by the auditor. Tests of controls are not part of this process.