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Analytical Procedures
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Author: Perry M. Henderson, CPA, MPA
Description:
Auditors are required to apply analytical procedures in the planning and final review stages for all audits of financial statements.
This course covers SAS 56, Analytical Procedures, as well as the AICPA's Audit Guide, also titled Analytical Procedures. It also provides detailed examples to illustrate the use of analytical procedures and their interplay with substantive procedures.
Topics covered in this course include:
- Types of Analytical Procedures
- The Analytical Procedure Process
- Practical Application: Personnel Costs
- Practical Application: Facilities Costs
- Final Analytical Procedures
- Documentation Requirements
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Course Details:
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Price: $48.00
Field of Study: Auditing
Prerequisites: None
Level: Overview
Advanced Preparation: None
Course was last updated on: 05/21/09
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Library:
Learning Center Core
Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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| Credit Available For: |
Units |
| CPE |
3.0 CPE |
| QAS |
3.0 CPE |
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Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.
Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.
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