Select the right answer

Analytical procedures are best used as a substantive audit procedure in which of the following scenarios?

A. The auditor'sprimary objective is to reduce audit costs to a minimum.

B. Internal controlrisk is high, and therefore it does not make sense to test controls.

C. Preliminary analyticalreview indicates that there are likely to be misstatements in significantaccount balances.

D.None of the above.