Which of the following is NOT true in relation to analytical review at the planning stage:
a.
Analytical review can be performed on interim financial statements if the final financial statements are not yet available.
b.
Analytical review can be useful to identify account balances that the auditor wishes to investigate further.
c.
Analytical review can be useful to identify internal controls that the auditor wishes to rely on.
d.
Analytical review can draw on sources such as budgets and/or industry data in order to review the financial statements.