Analytical procedures conducted at the end of an audit are performed to examine trends and changes. What is typically another purpose of analytical procedures at the end of the audit?

a. To document planning in accordance with GAAS.

b. To provide the client with a value-added service in conjunction with audit activities.

c. To ask "hard questions" about the company's results and its relationship to external factors.

d. To increase the number of items reported in the management letter