What are the five types of analytical procedures? Briefly discuss each. There are five types of analytical
Question:
What are the five types of analytical procedures? Briefly discuss each.
There are five types of analytical procedures:
(1) Those ratios that compare client and industry data;
(2) Ratios that compare client data with similar prior period data;
(3) Ratios that compare client data with client-determined expected results;
(4) Ratios that compare client data with auditor-determined expected results; and
(5) Ratios that compare client data with expected results using non-financial data.
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1 Those ratios that compare client and industry data There are standard industry ratios that are published by Robert Morris Associates Standard and Po...View the full answer
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Related Book For 
Principles of Auditing An Introduction to International Standards on Auditing
ISBN: 978-0273768173
3rd edition
Authors: Rick Hayes, Philip Wallage, Hans Gortemaker
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