Analytical Procedures, with Conforming Changes as of .. |
Contents
Chapter Paragraph | 1 |
On the Go Stores 01 75 | 21 |
Chapter Paragraph | 27 |
Copyright | |
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Common terms and phrases
account balance affect the precision AICPA Audit AICPA Professional Standards assist the auditor assurance provided audit evidence Audit Guide Audit Risk auditing procedures Auditing Standards Board auditor should consider auditor's expectation changes control risk determining disaggregated effective entities example Exhibit 3-9 expectation method Financial Ratios financial reporting financial statement assertion forming an expectation fraud Go Stores Gross margin identify independent variables internal control interpretive publications investigation level of assurance materiality threshold Microsoft Word nonfinancial data paragraph 1.02 PCAOB Standards percent performing analytical procedures precise expectation predictor prior-year sales ratio analysis reasonableness test recorded amount regression analysis Related Rules relationships relevant reliability residuals risk assessment risks of material sales per square Sarbanes-Oxley Act section 329 sell gas square foot standard error Standards and Related Statement on Auditing stores open subject to auditing substantive analytical procedures substantive procedures substantive tests trend analysis type of expectation unexpected difference