anaytical review

yes

Is analytical procedure only compulsory for preliminary and final review?
or
Is it compulsory for all three stage ?

It's not compulsory - not in the true sense of the word. However, it is arguably the auditors strongest weapon. I always tell my students that analytical procedures are applicable throughout the audit - from planning to review - and I think it would be a brave auditor who failed to apply analytical procedures to an audit