Course ID: LAPA

Analytical Procedures – Case Studies in Strengthening Analytic Financial Statement Audit Evidence

Strong substantive analytic procedures are critical for a quality and profitable audit engagement. This course will provide specific illustrations of how to strengthen and improve the design, documentation and results of analytical procedures. (Available in 2 or 4 hour formats)

Learning Objectives

  • Describe the importance of strong analytic procedures to an effective and efficient audit
  • Explain various methods for strengthening substantive analytic procedures
  • Apply tools and techniques for designing, performing, and interpreting the results of solid analytical procedures to improve financial analysis and performance measurement

Major Topics

  • Explain how analytical procedures are evaluations of financial information made by a study of plausible relationships among both financial and nonfinancial data
  • Discuss how analytical procedures usually involve comparing recorded amounts, or ratios of recorded amounts, to expectations developed.
  • Describe that when properly performed, analytical procedures represent an effective way to enhance quality, improve efficiency, and add value to the financial statement audit process
  • Understand that to be useful, analytics require a true understanding of the industry, results of operations, risks, and financial statement reporting objectives
  • Illustrations of “real-life” examples of improving the strength of analytical procedures.

Who Should Attend

Public accountants who rely on analytic procedures to supporting conclusions

Fields of Study





Business Learning Institute

CPE Credits




This course is available for your group as:


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