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Analytical procedures - A guide for practitioners

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:

  • planning
  • examination
  • final review

This discussion takes place within the context of:

  • Canadian Auditing Standards (CAS) 500 — the use of analytical procedures throughout the audit
  • CAS 315 — analytical procedures for risk assessment and obtaining an understanding of the entity and its environment
  • CAS 520 — analytical procedures auditors may employ in obtaining sufficient and appropriate audit evidence

You will learn about:

  • understanding the use of analytical procedures
  • how to use client financial information in the audit process
  • addressing the more volatile results of smaller firms — in particular, how the techniques used in analytical procedures must be tailored to the environments in which they are used
  • where professional judgment is needed in the application of these techniques

Who should attend?

  • external auditors
  • those looking to go back to public practice and refresh their general audit knowledge

Contact:

Tel: 1-800-268-3793

Email: [email protected]