analytical procedures

Analytical procedures use ratio analysis and comparisons to previous year’s figures and to budgets. So for payables and accruals:

1 Change in absolute size compared to last year and to budget
2 Missing/additional items in accruals compared to previous year and budget
3 Payables period, compared to last year
4 Discounts received compared to purchases and payables period

thanks

i think u havnt discussed wether analytical procedures at risk assement time when assessing the risk or analytical as substantive procedures , the above mentioned are analytical procedures applied at risk assesment because as substantive procedures , they are
ratio analysis
trend analysis
proof in total