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.

ACCOUNTING FOR BANKRUPTCIES: IMPLEMENTING SOP 90-7

Patterson Jr, George F., (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.

Blocher, Edward, (2002)

Features - Making Bottom-Up ABC Work at Reichhold, Inc.

Blocher, Edward, (2002)