Which of the following is the correct statement regarding analytical procedures used in a review conducted at the conclusion of an audit?

A$.$ The procedures should be conducted by the quality control partner responsible for the CPA firm's peer review program.

B$.$ The procedures are performed as part of obtaining sufficient appropriate audit evidence to support the opinion.

C$.$ The procedures may result in the auditor performing additional substantive tests of details.

D$.$ The procedures used in the review near the conclusion of the audit are optional.