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Analytical procedures are audit methods of evaluating financial statement accounts by studying and comparing relationships among financial and nonfinancial data. The primary purpose of analytical procedures conducted during the planning stages is to: Multiple Choice identify the appropriate schedules to be prepared by the client. identify unusual conditions that deserve additional audit effort. determine the existence of unrecorded liabilities or overstated assets. identify the types of errors or frauds that can occur in transactions.

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The primary purpose of analytical procedures conducted during the planning stage is identifying unusual conditions that deserve additional audit effort.

What is analytical procedures?

Analytical procedures are audit methods of evaluating financial statement accounts by studying and comparing relationships among financial and nonfinancial data.

To identify unusual conditions that deserve additional audit support is the primary purpose of analytical procedures conducted during the planning stage.

Therefore, B is the correct option.

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