April 9, 2024


2 Total CPE Credits


Audit 305: Strengthening Substantive Analytic Procedures

  • Instructor

    Jennifer Louis

Learning Objectives

After attending this presentation, you will be able to...

  • Determine how analytic procedures can enhance audit quality
  • Choose elements of strong analytic procedures that can eliminate or mitigate the need for extensive tests of details
  • Distinguish tips for improving documentation of the design, documentation and evaluation of substantive analytic procedures
  • Identify factors impacting the development of expectations and evaluation of results of substantive analytic procedures

Major Topics

The major topics covered in this course include:
  • How analytic procedures enhance audit quality
  • Elements of strong analytic procedures
  • Selecting the proper analytic, and altering the strength for the intended purpose
  • Disaggregating data to make more informed expectations
  • Evaluating the data used in generating expectations, including corroborating inquiry
  • Improving documentation, including evaluating sufficiency and appropriateness of the audit evidence obtained
  • Resolving significant differences resulting from analytic procedures and concluding on audit results

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • A&A

Advanced Preparation


Intended Audience

Accountants responsible for strengthening analytic procedures for a more effective and efficient audit


CPA Crossings

Register For This Event

  • ASCPA Member

    $ 89 89
  • ASCPA Non-Member

    $ 139 139
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