How are analytical procedures used for overall evaluation of the financial statements at the final stage of

Question:

How are analytical procedures used for overall evaluation of the at the final stage of the audit? How does the use of analysis at this stage differ from its use at the risk assessment stage? At the substantive evidence gathering stage?

Financial Statements
Financial statements are the standardized formats to present the financial information related to a business or an organization for its users. Financial statements contain the historical information as well as current period’s financial...