登录之后可查看解析

A is corrent because the overall review near the end of the audit ordinarily would include considering (1) the adequacy of evidence gathered in response to unexpected balances, and (2) unusual or unexpected balances or relationships that were not previously identified.
B is incorrect because while it addresses important matters considered late in the audit, it is not directly related to analytical procedures performed near the end of the audit.
B is incorrect because while it addresses important matters considered late in the audit, it is not directly related to analytical procedures performed near the end of the audit.
D is incorrect because while it addresses important matters considered late in the audit, it is not directly related to analytical procedures performed near the end of the audit.