Analytical Procedures - Audit Guide
How-to help for analytical procedures used in audits, with requirements and practices.
Better audit engagements start with good analytical procedures.
Analytical procedures are a key piece of the audit process. In this authoritative guide, you'll find core takeaways from applicable standards and other technical sources.
It also summarizes requirements and practices and delivers how-to advice for handling analytical procedures used in audits.
What's new as of Oct. 1, 2017
The included case study illustrates the use of analytical procedures, so you can see real-world applications of our guidance.
Get more information about the use of audit data analytics (ADAs). This guide offers additional insight into how ADAs can help to transform the financial statement audit and illustrates how to use ADAs to perform certain procedures.
- Practitioners who perform audit engagements
- Planning and substantive testing
- Trend analysis, ratio analysis, reasonableness testing and regression analysis
- Financial ratios
- Key provisions of the risk assessment standards
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