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:||
|Authors:||Blocher, Edward ; Patterson Jr, George F.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 181.1996, 2, p. 53-56
Patterson Jr, George F., (1993)
Blocher, Edward, (1986)
Blocher, Edward J., (1991)
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