For all audits of financial statements made in accordance with AAS14, the use ofanalytical procedures is at the discretion of the auditor in which stage?

For all audits of financial statements made in accordance with AAS14,

1.	For all audits of financial statements made in accordance with AAS14, the use ofanalytical procedures is at the discretion of the auditor in which stage?
A.	Substantive testing
B.	Planning stage
C.	Overall review stage
D.	All of the above
Answer» B. Planning stage