Skip to content


Analytical procedures used by auditors


Summary of describing the definition and application of analytical procedures: (1) using substantive analytic procedures to satisfy audit objectives; (2) designing and performing substantive analytic procedures; (3) strengthening substantive analytic procedures; (4) performing overall final analytics on audit engagements; (5) using analytic procedures on review engagements; and, (6) using analytic procedures to identify potential fraud and other matters.