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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
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