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A is corrent because near completion of the audit auditors read the financial statements and consider unusual or unexpected balances in this manner. It is here that auditors assess the conclusions reached and evaluate the overall financial statement presentation.
B is incorrect because analytical procedures only indirectly address internal control procedure effectiveness.
C is incorrect because calculating individual expense accounts in such a manner is more likely related to analytical procedures performed as substantive procedures.
D is incorrect because comparing individual expense account balances with budgeted amounts is more likely related to analytical procedures performed as substantive procedures where the level of detail tested is lower than at the final review stage.