Audit Evidence: Analytical Procedures - Lesson 1
6:08
YouTubeUWorld Accounting
Audit Evidence: Analytical Procedures - Lesson 1
In this video, 4.04 – Audit Evidence: Analytical Procedures – Lesson 1, learn how analytical procedures help an auditor plan for and review an audit, and also help the auditor check the results of substantive tests of details for reasonableness. Roger Philipp, CPA, CGMA, gives us a good visual when he states to think of tests of details as ...
119.4K viewsJul 31, 2015
Analytical Procedures in Audit
🎯 Hidden Mistakes in Audit Exam 📌 Requirement: State 2 substantive analytical procedures to verify revenue. 1️⃣ Product-wise proof in total: Quantities sold × Selling prices. 🔍 Investigate significant fluctuations/differences. 2️⃣ Sample invoices check: Sales price × Quantity sold → Compare with invoice/ledger → Investigate differences. ⚠ Test of detail is NOT the same as Substantive Analytical Procedure. #audit #auditexam #auditmistakes #analyticalprocedures #substantivetesting #accounting #
0:33
🎯 Hidden Mistakes in Audit Exam 📌 Requirement: State 2 substantive analytical procedures to verify revenue. 1️⃣ Product-wise proof in total: Quantities sold × Selling prices. 🔍 Investigate significant fluctuations/differences. 2️⃣ Sample invoices check: Sales price × Quantity sold → Compare with invoice/ledger → Investigate differences. ⚠ Test of detail is NOT the same as Substantive Analytical Procedure. #audit #auditexam #auditmistakes #analyticalprocedures #substantivetesting #accounting #
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