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Audit 305: Strengthening Substantive Analytic Procedures


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2.00 Credits

Member Price $89.00

Non-Member Price $139.00


Substantive Analytic Procedures - Strengthening Evidence to Satisfy Audit Objectives will provide the tips and best practice techniques for strengthening substantive analytic procedures in order to reduce over-reliance on tests of details. One of the ways to perform a more effective and efficient audit is to maximize the use of substantive analytic procedures in the detailed audit plan.

Note: This course is recommended as a part of a 16-hour audit skills curriculum for in-charge or supervisor auditors, while it is also appropriate for anyone who has responsibilities for analytical procedures.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

  • Course Instructor: Jennifer Louis
  • Highlights

    The major topics covered in this course include:
    • How analytic procedures enhance audit quality
    • Elements of strong analytic procedures
    • Selecting the proper analytic, and altering the strength for the intended purpose
    • Disaggregating data to make more informed expectations
    • Evaluating the data used in generating expectations, including corroborating inquiry
    • Improving documentation, including evaluating sufficiency and appropriateness of the audit evidence obtained
    • Resolving significant differences resulting from analytic procedures and concluding on audit results


    Basic audit experience

    Designed For

    Accountants responsible for strengthening analytic procedures for a more effective and efficient audit


    After attending this presentation, you will be able to...

    • Determine how analytic procedures can enhance audit quality
    • Choose elements of strong analytic procedures that can eliminate or mitigate the need for extensive tests of details
    • Distinguish tips for improving documentation of the design, documentation and evaluation of substantive analytic procedures
    • Identify factors impacting the development of expectations and evaluation of results of substantive analytic procedures



    Non-Member Price $139.00

    Member Price $89.00

    Registration for this event is closed.