Final answer:
The purpose of analytical procedures at the end of an audit does not include revising the audit plan (option a), which is an earlier step, but includes checking the reasonableness of financial statements, reviewing evidence, and recalculating ratios.
Step-by-step explanation:
The question relates to the purpose of analytical procedures at the completion of an audit. Among the options provided, the one that does not represent a purpose of analytical procedures at the end of the audit is a. Revising the audit plan.
This is typically a step taken earlier in the audit process. Analytical procedures at the completion stage involve b. Considering overall reasonableness of the financial statements, c. Reviewing adequacy of evidence gathered to investigate unusual fluctuations, and d. Recalculating some of the ratios examined during audit planning.
These steps are crucial to ensure that the financial statements accurately reflect the organization's financial position and that any significant risks have been appropriately addressed.