Author: Perry Henderson
This three CPE hour course covers analytical procedures. Analytical procedures involve the study, comparison, and evaluation of relationships among financial and nonfinancial data at a point in time and the trend in those relationships over a period of time. These procedures are important to auditors because they are an efficient tool for assessing audit risk, gathering audit evidence, evaluating audit results and measuring and evaluating performance.
Publication Date: January 2015
NASBA Field of Study
Auditing (3 hours)
Program PrerequisitesBasic familiarity with US generally accepted auditing standards