This course will be an overview of:
- Describing the definition and application of analytical procedures.
- Using substantive analytic procedures to satisfy audit objectives.
- Designing and performing substantive analytic procedures.
- Strengthening substantive analytic procedures.
- Performing overall final analytics on audit engagements.
- Using analytic procedures on review engagements.
- Using analytic procedures to identify potential fraud, and other matters.
After completing this course, the learner should be able to:
- Discuss how strong analytical procedures support engagement objectives.
- Explain how to improve the design and application of analytical procedures on audit and other attest engagements.
- Describe how to use the evidence from analytical procedures to either confirm or contradict financial statement assertions made by management.
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