Guide to Analytical Procedures - Paperback

by Steven M. Bragg (Author)

Analytical procedures can be a powerful tool for the examination of a client's financial statements. They can highlight possible material misstatements, and even replace substantive tests that would require much more time to complete. In the Guide to Analytical Procedures manual, we discuss how to design analytical procedures and when to use them, while also providing examples of how trend analysis, ratio analysis, reasonableness testing, and regression analysis can be used.