Which of the following analytical procedures most likely would be used during the substantive phase of an audit? Scanning Analytic- Reading the financial statements and notes and considering the adequacy of substantive phase evidence to determine if enough work was performed before issuing the opinion. Detailed Reasonableness Analytic-Comparing the aggregate salaries paid to the number of employees to the prior-year's, to determine if payroll expense is accurate on the trial balance. Ratio analysis- to assess gross profit percentage and accounts receivable turnover for the current year vs competitors and industry averages to determine any high-risk revenue and accounts receivable transactions. Trend Analysis- Comparing current-year to prior-year sales volumes to determine further nature, timing and extent of audit procedures