Please choose between the following three options for navigation.
Learn more about analytical procedures for the planning, examination and final review phases of the audit process.
Analytical Procedures — A Guide for Practitioners discusses analytical procedures for each of the three phases of the audit:
This discussion takes place within the context of:
Additional options and pricing may be available. See pricing and registration for more details.
Module 1: Analytical procedures as planning tools
• Introduction to analytical procedures• Techniques• Statement of cash flows• Conclusion
Module 2: The examination phase - Part l
• The balance sheet• Conclusion
Module 3: The examination phase - Part ll
• The income statement• Conclusion
Module 4: The final review
• ROA, ROE, and reasonableness tests• Concluding remarks on analytical procedures
• Appendix A — Financial statements for Xenon Co.• Appendix B — Commonly used ratios• Appendix C — Selected ratios calculated for Xenon Co.• Appendix D — Common-size and percentage change financial statements for Xenon Co.• Appendix E — Comparison tables from Statistics Canada• Appendix F — CGA Canada Public Practice Manual sample pages• Appendix G — Quantitative methods in analytical procedures• Appendix H — Data for quizzes
Member Development and Support
May 28, 2018
The rapidly evolving pace of technology is changing how we do business. Come together with technology investment decision-makers to develop strategic solutions and explore what the future holds.
March 8, 2018
From virtual classrooms and online courses to engaging in-person learning opportunities, these featured programs are here to help you meet your 2018 CPD requirements.
Understand fraud and how to protect yourself from becoming a victim.