Choice "A" is correct. The purpose of applying analytical procedures during the overall review stage of an audit is to evaluate the overall financial statement presentation, to assess the conclusions reached, and to assist in forming an opinion on whether the financial statements as a whole are free of material misstatement.
Choice "b" is incorrect. This description would represent analytical procedures used during the planning stages of the audit.
Choice "c" is incorrect. This description would represent analytical procedures used as substantive procedures.
Choice "d" is incorrect. This description would represent analytical procedures used as substantive procedures. Also, it is difficult to detect fraud using analytical procedures.