Analytical Procedures: With Conforming Changes As of May 1, 2007
American Institute of Certified Public Accountants, 2007 - Business & Economics - 70 pages
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Major Existing Differences Between AICPA Standards and PCAOB Standards
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account balance affect the precision assessed risks Assessing the Risks audit evidence Audit Guide audit planning audit risk Auditing Standards Auditing Standards Board auditor should consider changes control over ﬁnancial control risk Cross-Sectional Regression deﬁned deﬁnitions determining disaggregated effect entity Evaluation Phases example Exhibit 3-9 Expectation Formation Phase expectation method explanation ﬁnancial reporting ﬁnancial statements ﬁrst fraud further audit procedures Go Stores guidance identiﬁed identify independent variables internal control Investigation issuer level of assurance material misstatement ment nonﬁnancial data PCAOB Standards percent performing analytical procedures precise expectation predict predictor Previous Standards Professional Standards ratio analysis reasonableness test recorded amounts regression analysis relationships relevant reliability risk assessment standards risks of material rules Sarbanes-Oxley Act sell gas signiﬁcant speciﬁc square foot standard error statistical stores open substantive analytical procedures substantive procedures substantive tests sufﬁcient trend analysis type of expectation unexpected difference