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

  • Format Self-Study Webcasts
  • Credits 3
  • Level Advanced
  • Field of Study Auditing (Technical) (3)


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 ratios used to analyze and interpret financial results
  • Describe how to improve the use of analytic procedures to detect earnings management and other anomalies
  • Explain how to leverage analytic procedures as audit evidence
  • Discuss how to draw conclusions based on the results of analytic procedures


Who should take this course:

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

Experience on basic audit engagements





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