Surgent's Substantive Analytic Procedures (Audit Skills Training - Level 3) (Self-Study)
Valid for one year from purchase date
Auditing - Technical (3.0)
Standard member fee
Standard nonmember fee
to receive member fee.
One of the ways to perform a more effective and efficient audit is to maximize the use of substantive analytic procedures in the detailed audit plan. This module will provide the tips and techniques for strengthening substantive analytic procedures.
Who should take this program?
Accountants responsible for strengthening analytic procedures for a more effective and efficient audit.
How analytic procedures enhance audit quality
Elements of strong analytic procedures
Selecting the proper analytic, and altering the strength for the intended purpose
Disaggregating data to make more informed expectations
Evaluating the data used in generating expectations, including corroborating inquiry
Improving documentation, including evaluating sufficiency and appropriateness of the audit evidence obtained
Resolving significant differences and concluding on results
Learn how analytic procedures enhance audit quality
Explain elements of strong analytic procedures
Describe tips for improving documentation of the design, documentation and evaluation of substantive analytic procedures
Discuss factors impacting the development of expectations and evaluation of results
NASBA ID#: 103212
Familiarity with SASs and FASBs