Analytical procedures in a review engagement
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Analytical procedures in a review engagement

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The Audit and Attest Standards staff, with input from the AICPA Accounting and Review Services Committee, developed this Practice Aid, Analytical Review Procedures in a Review of Financial Statements, to illustrate and demonstrate the importance of two of the most misunderstood concepts when applying analytical procedures in a review engagement:

  1. forming expectations, and

  2. considering the precision of the expectation.

These concepts are particularly important because the results of the accountant’s analytical procedures substantially contribute to the information the accountant

Download the Practice Aid: Analytical procedures in a review engagement

File name: practice-aid-analytical-procedures.pdf

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