Which of the following best describes the guidance in auditing standards for the use of analytical procedures?

a. Analytical procedures are required in the execution and wrap-up phases of the audit, and are optional in the planning phase.

b. Analytical procedures are required in the audit planning and wrap-up phase of the audit, and are optional during the audit execution phase.

c. Analytical procedures are required during the planning phase of the audit, but not in other phases.

d. Analytical procedures are not required in any phase of the audit.

Analytical procedures are not required in any phase of the audit.