Question: Analytical procedures are required on every audit. Should the procedure be performed before or after the calculation of the expected result? If the result of

Analytical procedures are required on every audit.

  1. Should the procedure be performed before or after the calculation of the expected result?
  2. If the result of an analytical procedure differs significantly from the expectation, is that conclusive evidence that there is an error in the books?
  3. If the result of an analytical procedure differing significantly from the expectation does not necessarily mean the books are in error, what does it mean?

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