Catalogue

Description

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.