Description: This session explores the nature of analytical procedures, with significant emphasis placed upon professional standards involving the use of analytical procedures in audit and review engagements. Practical examples to illustrate the application process will also be given.
Learning Objectives:
- Understand the nature of analytical procedures.
- Design and implement analytical procedures for professional engagements.
- Understand the AICPA’s guidance for utilizing analytical procedures in audit and review engagements.
Program Content:
- Discussion of analytical procedures in audit and review engagements.
- Practical examples and illustrations of analytical procedures.
- The order of operations for accomplishing analytical procedures.
Who should attend: CPAs in public practice or members in industry seeking a better understanding of analytical procedures.
Program Level: Intermediate
Developed By: Van Der Aa Tax Ed, LLC
Instructor: Dr. Chris Harper, CPA
CPE Credit: 2.5
Field of Study: Auditing
Prerequisites: Basic working knowledge of audit and review engagements and working with Microsoft Excel.
Advanced Preparation: None
Dr. Christopher J. Harper, CPA, MBA
Chris is a CPA with the heart of a teacher. He is a clinical assistant professor of accounting with Grand Valley State University’s Seidman College of Business. He also serves as a senior manager and director of education for Hungerford CPAs + Advisors. Chris has been serving tax and accounting needs of closely held business and individuals since 1998.