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:

identify conditions to be explored all the more altogether

Explanation:

Analytical procedures are used in reviews and are generally an important part in comparing data. Analytical procedures include correlations of various  monetary and operational data, to check whether authentic connections are proceeding ahead into the period under audit. It also helps to understand the client's business operations in detail, and it also assist in identifying the changes required.

answer; human resource management.(hrm);

lives by a moral and ethical code