Answer:
Option D The planning, test of control, and completion stages.
Explanation:
The analytical procedure during an audit are performed to highlight the unexceptional differences which helps in providing a understanding of how to plan an audit.
The test of controls are also carried out to check whether or not the controls in place are reliable or their is a need of substantive testing procedures.
The completion stage also requires analytical procedures to determine to what extent the risk of forming a wrong opinion on the truth and fairness of financial statement is reduced.
