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Credits: 3

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Maximizing Analytic Procedure Audit Evidence (Audit Skills Training - Level 4) (A4M6)

  • Customer Rating
  • Field of Study
    Auditing
  • Level
    Advanced
  • Credits
    3
  • Qualifies for

    CPE

Overview

Financial statement auditors need to be able to analyze financial results to not only enhance audit quality, but to also improve client service through being a better business advisor. Reading and interpreting financial information is a critical skill that this module will enhance.

Major Topics:

  • Financial statement analysis, and communicating insights to financial statement users
  • Improving audit quality through strong analytic procedures, including identifying and responding to risk of material misstatement
  • Developing expectations
  • Detecting earnings management and other risks through analytic procedures
  • Documenting results and conclusions

Learning Objectives

  • Explain common deficiencies in analytic procedures
  • Describe how to improve the strength of analytic procedures
  • Example how to leverage substantive analytic procedures as audit evidence
  • Discuss communicating financial results to the client

Who should take this course:

Designed for:

Accountants responsible for using analytic procedures to provide greater insight into the financial results for both audit and client service purposes

Prerequisite:

Experience on basic audit engagements

Advanced Preparation:

None

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