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D is corrent because the objective of analytical procedures used near completion of the audit address whether the financial statements are consistent with the auditor’s understanding of the company.
A is incorrect because analytical procedures used as substantive procedures gather evidence to corroborate financial statement assertions and they are not tests of details of transactions and balances.
B is incorrect because while analytical procedures may be used to detect fraud, it is more likely that they will be used to do this in either the planning or substantive testing phases of the audit.
C is incorrect because the identification of account balances that represent specific risks relates more directly to analytical procedures used in the planning of the audit.