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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
Module 5: An Introduction to Audit Data Analytics
Exhibit A: Financial StatementsExhibit B: Commonly Used Ratios Exhibit C: Selected Ratios Calculated for Bios Co. Exhibit D: Common-Size and Percentage Change Financial Statements for Bios Co. Exhibit E: Financial Performance Information From Statistics Canada Exhibit F: CPA Canada Professional Engagement Guide Checklists (Selected)Exhibit G: Quantitative Methods in Analytical Procedures Exhibit H: Data for Quizzes
Member Development and Support
It’s said that a crisis brings out the best in people and, in most cases, that’s true. But there is a dark side to tough times, as fraudsters prey on people who are uncertain and looking for easy answers.
March 18, 2020
The federal government’s actions and fiscal support to address the widespread and devastating economic fallout of the COVID-19 pandemic are welcomed by Chartered Professional Accountants of Canada (CPA Canada).
Listen to this special edition Practitioner’s Pulse webinar where we answer some frequently asked questions around practice management issues and some key financial reporting and auditing implications of COVID-19.