Final answer:
The actual analytical procedures performed at the end of an audit C. will depend on auditor judgment and may vary by client.
Step-by-step explanation:
The actual analytical procedures performed at the end of an audit will depend on auditor judgment and may vary by client.
The auditor needs to exercise professional judgment in determining the most appropriate analytical procedures for each client based on the specific circumstances and risks involved.
This flexibility allows the auditor to tailor the procedures to the unique characteristics of each client's business and industry.