Generally accepted auditing standards states that analytical procedures: should be applied in the planning stage and can be applied as a substantive test and in the final review stage. should be applied in the planning and final review stages of the audit and as a substantive test during the audit. should be applied in the final review stage, and can be applied as a substantive test and in the planning stage. should be applied in the planning and final review stages of the audit and can be used as a substantive test durin