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
Topics Covered
Learning Objectives
LevelIntermediate
Instructional MethodSelf-Study
NASBA Field of Study Auditing (3 hours)
Program PrerequisitesBasic familiarity with US generally accepted auditing standards
Advance PreparationNone