Which of the following is the first step an auditor performs when performing analytical procedures? Select one: O a. assess the reliability of any data to be used O b.identify the computation, comparison or relationship to be made or investigated O c. draw conclusions O d. determine appropriate procedures for investigating the reasons for differences if they are significant Roll-forward procedures are conducted to Select one: O a. none of the options O b. adjust accounts at year end for prepayments. c. update findings from the previous year's audit to the current year. d. update findings from an interim date to year end