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.
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.
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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.
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.