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Publications

Analytical Procedures - AICPA Audit Guide

  • $109.00-$139.00
    Analytical Procedures AICPA Audit Guide + Guide to Audit Data Analytics Product #: AUDANP17HI
    AICPA Member: $109.00
    Non-Member: $139.00
  • $99.00-$129.00
    Analytical Procedures - AICPA Audit Guide Availability : eBook Download Product #: AAGANP17E
    AICPA Member: $99.00
    Non-Member: $129.00
  • $99.00-$129.00
    Analytical Procedures - AICPA Audit Guide Availability : Online Access Product #: WAN-XX
    AICPA Member: $99.00
    Non-Member: $129.00

Developed and updated to provide guidance and tools for practitioners, AICPA Audit Guides will help you perform audit engagements better.

Updated as of October 1, 2017, The AICPA Audit Guide, Analytical Procedures, 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 remaining appendixes include examples of financial ratios and a comparison of the key provisions of the risk assessment standards.

Get the Guide to Audit Data Analytics!

When you purchase the Analytical Procedures audit guide in print or ebook format, you will automatically receive the same format of Guide to Audit Data Analytics at no extra charge! This brand new guide offers more insight into how audit data analytics (ADAs) can help to transform the financial statement audit, while also illustrating how ADAs can be used to perform certain procedures. Practitioners are encouraged to read the Guide to Audit Data Analytics for more information about the use of ADAs.

Who Will Benefit

  • Practitioners who perform audit engagements

Information about the eBook option

If purchasing this title as an eBook, please note that it is intended for a single user. An eBook is a downloadable file that will be accessible immediately after completing your purchase. Access to the download link expires 180 days from the purchase date. Download the file before this time elapses. Before downloading your eBook, you must:

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System Requirements

About the Publisher

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.