When performing analytical procedures in the planning phase, the main purpose is to

When performing analytical procedures in the planning phase, the main purpose is to

When performing analytical procedures in the planning phase, the main purpose is to:

A. Substantiate account balances.

B. Identify risk areas and unexpected fluctuations.

C. Replace tests of details.

D. Gather audit evidence for audit opinion.

Answer: B

Explanation: Planning analytical procedures help the auditor spot high-risk accounts and unusual changes.