As the audit of Barrow Enterprises draws to its conclusion, one of the audit staff associates, Carrie asks her supervisor Dave why the

firm is preparing to perform further analytical procedures. Which of the following responses by Dave is most appropriate to answer

this question?

A$)$ We perform final analytical procedures at the end of the audit to confirm our findings throughout the audit.

B$)$ The firm performs analytical procedures at the end of the audit to help indemnify the auditors against future litigation

involving the client.

C$)$ We are required to perform analytical procedures at conclusion of the audit per generally accepted auditing standards. This

requirement applies to all public and private companies.

D$)$ None of these answer choices are correct.