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Analytical procedures - Regional Training Institute,Shilong分析程序-区域培训学院，石龙.ppt
* * * * * * * * * * * * * * * AUDIT PROCEDURES Commonly used Audit Procedures Analytical Procedures Basic Audit Approaches - System Based Approach (SBA) Direct Substantive Testing (DST) Analytical Procedure - Definition Analytical Procedures consist of the evaluation of financial information in audit, made by a study of plausible relationships among both financial and non-financial data. It involves analysis of significant ratios and trends including the fluctuations that are inconsistent with other relevant data or which deviate from expectations. Definition-Contd. “Expectations”, in this context, refer to the auditor’s expectations of what a figure in the accounts being audited should approximately be as worked out from other relevant financial and non-financial information. Their use is based on the assumption that there are relationships between items in the accounts and that these relationships may be expected to continue. Analytical Procedure: Examples The reasonableness of the figure of expenditure on salaries can be verified by multiplying the average number of the employees in each grade with the average salary for the grade. The reasonableness of the interest on General Provident Fund balance can be verified by multiplying the average balance in the General Provident Fund with the prescribed rate of interest. Commonly used analytical review procedures comparisons involving a single component comparison across components system analysis predictive analysis regression analysis; and business analysis Comparisons involving a single component There are two types of comparisons. Comparison of the recorded value of a component with its budgeted value. Comparison of a component’s current value with its value in previous years (trend analysis) This procedure may be used at both the planning and execution stages of audit. In trend analysis, it is preferable to compare figures of a few previous years than just the immediately preceding year in order to f
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