Transcription of Analytical Procedures - AICPA
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Analytical Procedures - AICPA
Analytical Procedures633AU-C Section 520 Analytical ProceduresSource: SAS No. for audits of financial statements for periods ending on orafter December 15, of This section addresses the auditor's use of Analytical Procedures assubstantive Procedures (substantive Analytical Procedures ). It also addressesthe auditor's responsibility to perform Analytical Procedures near the end ofthe audit that assist the auditor when forming an overall conclusion on thefinancial statements. Section 315,Understanding the Entity and Its Environ-ment and Assessing the Risks of Material Misstatement, addresses the use ofanalytical Procedures as risk assessment Procedures (which may be referredto as Analytical Procedures used to plan the audit).1 Section 330,PerformingAudit Procedures in Response to Assessed Risks and Evaluating the Audit Ev-idence Obtained, addresses the nature, timing, and extent of audit proceduresin response to assessed risks; these audit Procedures may include substantiveanalytical section is effective for audits of financial statements for periodsending on or after December 15, objectives of the auditor are relevant and reliable audit evidence when using substan-tive Analytical Procedures and perform analytica
Analytical Procedures 633 AU-CSection520 Analytical Procedures Source:SASNo.122. Effective for audits of financial statements for periods ending on or afterDecember15,2012. Introduction Scope of This Section.01 This section addresses …
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