THE USE OF ANALYTICAL PROCEDURES - Despite the guidance already found in SAS no. 56, some practitioners appear to need additional help in applying analytical procedures. An important audit tool, these procedures will be more effective if CPAs pay proper attention to the formation of expectations and to the assessment of each procedure's precision.
|Year of Publication:||
|Contributors:||Blocher, Edward; Patterson Jr, George F.|
|Type of Publication:||Article|
|Title record from database:|| OLC-SSG Economic Sciences|
|Availability:||More access options|
|More options (other):|
|Description not available.|
Saved in bookmark lists
Similar items by author
ACCOUNTING FOR BANKRUPTCIES: IMPLEMENTING SOP 90-7
By: Patterson Jr, George F. Published: (1993)
ANNUAL TECHNOLOGY ISSUE - Updating Analytical Procedures - New tools for analytical procedures allow auditors to focus their attention on gathering reliable data, promising greater audit effectiveness. Though most auditors will be familiar with Excel, more extensive business forecasting tools can provide even greater ease of use and precision.
By: Blocher, Edward Published: (2002)
Instructional case: Blue Ridge Revisited—Integrating ABC and OROS Quick® software
By: Blocher, Edward Published: (2009)