Analytical procedures

Analytical procedures

The AICPA Audit Guide Analytical Procedures, updated as of March 1, 2012, includes relevant guidance contained in applicable standards and other technical sources. The guide summarizes applicable requirements and practices, and delivers "how-to" advice for handling analytical procedures us...

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Bibliographic Details
Format: Manuscript Book
Language:English
Published: New York, NY American Institute of Certified Public Accountants 2012
Series:Audit guide
Subjects:
Auditing, Analytical review
Online Access:Click Here to View Status and Holdings.
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520 # # |a The AICPA Audit Guide Analytical Procedures, updated as of March 1, 2012, includes relevant guidance contained in applicable standards and other technical sources. The guide summarizes applicable requirements and practices, and delivers "how-to" advice for handling analytical procedures used in audits. The included case study illustrates the use of analytical procedures in planning and substantive testing, utilizing trend analysis, ratio analysis, reasonableness testing, and regression analysis. The appendices include a variety of examples of financial ratios and a comparison of the key provisions of the Risk Assessment Standards. 
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