Analytical Procedures Used in the Overall Review Stage of an Audit

Analytical procedures used in the overall review stage of an audit generally include

A) Considering unusual or unexpected account balances that were not previously identified.
B) Performing tests of transactions to corroborate management's financial statement assertions.
C) Gathering evidence concerning account balances that have not changed from the prior year.
D) Re-testing control procedures that appeared to be ineffective during the assessment of control risk.