2008 | OriginalPaper | Chapter
Selected Financial Audit Topics
Published in: Internal Audit Handbook
Publisher: Springer Berlin Heidelberg
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• Analytical procedures consist of an analysis of figures and ratios and/or groups of figures and ratios and their development over a defined period.
• Analytical procedures are important tools for effectively performing any type of audit.
• There are different categories of analytical procedures, e.g., plausibility checks, trend analysis, and ratio analysis.
• Analytical procedures can be used during audit preparation, audit execution, and reporting.