Marty and Claire are working on the audit of Winter Corporation and are discussing the audit of this client one day over lunch. Marty tells Clair that he believes the audit is wrapping up and that he heard his supervisor talking about some final procedures that are typically performed at the end of the audit. Which of the following is the best example of procedures that may be performed as the audit wraps up$?$ a$)$ As the audit nears its conclusion, it is customary and typical for the auditors to perform substanive procedures. These procedures are generally used to test internal conrol at this stage b$)$ As the audit wraps up$,$ the audit firm will often perform analytical procedures on the client's system of internal conrol. These procedures are designed to ensure the client's controls are operating effectively c$)$ As the audit draws near to its conclusion, the audit firm is required to perform analytical procedures to in essence verify the auditors udnerstanding of teh entity is consistent with the financial statements of that entity d$)$ None of these answer choices are correct