The purpose of analytical procedures at the completion of the audit includes all of the following except:

The purpose of analytical procedures at the completion of the audit includes all of the following except: 



A. Revising the audit plan.
B. Considering overall reasonableness of the financial statements.
C. Reviewing adequacy of evidence gathered to investigate unusual fluctuations.
D. Recalculating some of the ratios examined during audit planning.


Answer: Revising the audit plan.


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