Analytical Procedures – Methods and Evaluation (4 hours)

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Feb 26, 2021

Registration: 8:00 AM / Program: 8:30 AM - 12:00 PM Pacific Time


Member Fee: $0.00
Nonmember Fee: $0.00

Available Discounts

AICPA Member: None
Full time Accounting Educator: None


Analytical procedures evaluate financial information through examination of plausible relationships among both financial and non-financial data. They also encompass such investigation, when necessary, of the identified fluctuations or relationships that are inconsistent with other relevant information or that differ from expected values by a significant amount.

Designed For

Accountants and CPAs that perform audit and review engagements


- Recognize financial statement areas where analytical procedures can be used effectively - Detemine the appropriate procedures to perform and which financial ratios and benchmarks to evaluate in consideration of the company's industry statistics and the economic environment - Identify the circumstances when additional investigation of the results of the procedures is required

Major Subjects

Review of the appropriate audit and review standards Identifying appropriate analytical procedures in the circumstances Developing expectations Designing and performing analytical procedures Investigating results of the procedures performed Introduction to data analytics

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