Auditor performs analytical work only at the end of the audit.
Ans: I disagree with the statement because:
i) Analytical work/procedures are used to obtain an understanding of the entity and its environment;
ii) It can be used as substantive procedure in reducing the risk of material misstatement at the assertion level to an acceptably low level;
iii) And in the end as an overall review of the financial statements at the end of the audit.