Statements of Position

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Description

This proposed statement on auditing standards responds to public expectations of auditors to assume more responsibility for detecting fraudulent financial reporting by requiring the use of analytical procedures in all audit engagements. Analytical procedures can be effective in identifying financial misstatements and alerting the auditor to the possiblity of certain types of material irregularity.

Publication Date

1987

Relational Format

Book

Keywords

Auditing, Analytical review

Disciplines

Accounting | Taxation

Comments

Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.

Proposed statements on auditing standards: analytical procedures ;Analytical procedures; Exposure draft (American Institute of Certified Public Accountants), 1987, Feb 14

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