Which of the following best describes the role of analytical procedures near the end of the audit engagement?

Multiple Choice

To gather evidence to support one or more assertion$($s$)$ related to the account balance or class of transactions

To provide an overall review of the financial information and assessment of the adequacy of evidence gathered during the audit engagement

To identify possible deficiencies in the client$$s internal control over financial reporting

To identify accounts that appear to be misstated with the intention of planning the nature, timing, and extent of other substantive procedures