Analytical procedures: A guide for practitioners

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This is the agenda for Table of contents
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

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 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