Analytical procedure is the comparison of account balances and relationships, this is used to analyse the financial and non-financial data. You are required to identify, which one of the following is not the purpose of analytical procedures. O a. Better understanding of the client's industry and business b. Assess the client's ability to continue as going concern O c. To understand, if any, abnormal fluctuation in figures in financial statements d. To confirm the rights and ownership of client's various non-current assets