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Analytical Procedures - Audit Guide
How-to help for analytical procedures used in audits, with requirements and practices. Also included: Guide to Audit Data Analytics, which offers more insight into how audit data analytics (ADAs) can transform the financial statement audit.

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Product details

Better audit engagements start with good analytical procedures.

Who Will Benefit?

  • Practitioners who perform audit engagements

Key Topics

  • Planning and substantive testing
  • Trend analysis, ratio analysis, reasonableness testing and regression analysis
  • Financial ratios
  • Key provisions of the risk assessment standards

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.

Included in your purchase: Guide to Audit Data Analytics

When you purchase Analytical Procedures: Audit Guide in paperback or eBook, you will automatically receive the same format of Guide to Audit Data Analytics at no extra charge.

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.

 

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American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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