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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:
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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
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