Analytical procedures: A guide for practitioners
| Table of contents | |
|---|---|
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
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Module 4: The final review +• ROA, ROE, and reasonableness tests • Concluding remarks on analytical procedures | |
Module 5: An Introduction to Audit Data Analytics | |
Quiz | |
Exhibits+Exhibit A: Financial Statements Exhibit 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 |