This session explores the nature of analytical procedures, with significant emphasis placed upon professional standards involving the use of analytical procedures in audit and review engagements. Practical examples to illustrate the application process will also be given.
DESIGNED FOR
CPAs in public practice or members in industry seeking a better understanding of analytical procedures
BENEFITS
- Understand major changes to the standard audit report
- Appreciate the way that public company audit reports have impacted reports for private entities
- Be able to distinguish required and optional provisions
HIGHLIGHTS
- Examples of current public company audit reports
- Implications of SAS No. 134
- Exploration of illustrative audit report examples
- Potential communication of Key Audit Matters (KAMs)
COURSE LEVEL
Intermediate
PREREQUISITES
Basic working knowledge of audit and review engagements and working with Microsoft Excel.
ADVANCE PREPARATION
None
ADDITIONAL NOTES
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