2.Which of the following describes the auditor's objectives in using analysis during the planning stage of the audit?(two choices are correct!)

a. Used as a substantive procedure

b. Used to understand the client's business

c. Assists in identifying areas with a high inherent risk of material misstatement

d. Assists in formulating the audit opinion

e. Used to obtain substantive assurance about financial statement assertions

f. Assist in evaluating the audit work completed