And I quote from the book: "Analytical procedures are required in the planning phase and it is often done during the testing phase. In addition these are also required during the completion phase." I have a couple of fundamental questions related to the line quoted above, because no further explanation is provided in the book. 1ã??Does "Planning phase" refer to the phase when auditor conducts Risk Assessment Procedures (i.e. when it understands the entity and related Internal Controls and drafts the Audit Programme)? 2ã??Does "Testing phase" refer to the phase when auditor conducts other Substantive Procedures like Test of Details? 3ã??Does "Completion phase" mean the phase near end of audit when he starts to prepare Audit file? You are requested to answer by Y/N for each question. If No, provide a brief explanation.