Surgent's Substantive Analytic Procedures (Audit Skills Training - Level 3) (Self-Study)

Code: JSODA3M7

Date Valid for one year from purchase date
Format Self-Study (On-Demand)
CPE credits CPE 3.0
of study
Auditing - Technical (3.0)
Standard member fee $54.00
checkmarkStandard nonmember fee $54.00

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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.

Major subjects

  • 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

Learning objective(s)

  • 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


Course code Code JSODA3M7
Sponsor Surgent
NASBA ID#: 103212
Level Intermediate
Format Self-Study (On-Demand)
Prerequisites Prereq. Familiarity with SASs and FASBs