Analytical procedure - Proof in total

For example:

Wages this year should be approximately:

Wages last year x (1 + inflation rate) x Employees this year/Employees last year

Or:

Value of ticket sales in a cinema should be approximately (or exactly!) number of visitors x admission charge.

Many thanks

Does it mean that it is basically to confirm the calculation whether it is correct?

Analytical procedures are carried out by the auditor to make a judgement about amounts in the FS. If AP results are consistent with what is expected, the auditor has some reassurance; if they are very different the auditor will have more doubts about the accuracy of the figures.

taken.

thanks a lot

Neither - it simply means that the audit opinion will have to be modified because of lack of evidence. I does not really matter whether the corruption was before or after year end: the auditor is likely to have no (or insufficient) evidence about receivables.

Is proof total the same as reasonableness test?

It is certainly a form of reasonableness test.

Thank u

Good day, Would you be so kind as to advice how can I as an auditor perform proof in total for a loan interest? Thank you

Eg: average balance outstanding per month x average interest rate during the year.

Thank you very much