Analytical Procedures

Auditing Theory: Concept and Practice Tutorial Series covers the necessary skill and knowledge that will help in passing the CPA Licensure Exam and information that will guide auditors in performing auditing and related services.

This video aims to help the viewers understand and review the concept and steps of analytical procedures.

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Contents:
0:00 - Start
0:40 - Definition
2:52 - Basic Steps of Analytical Procedures
8:56 - Types of Expectation
16:30 - Timing and Use of Analytical Procedures
21:45 - Suitability of Analytical Procedure as a Substantive Test


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