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Analytical procedures

This topic has 3 replies, 2 voices, and was last updated 14 years ago by andyjames28.

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June 7, 2011 at 9:25 am #48997
andreas61
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Can Analytical procedures be used as substantive procedures to obtain audit evidence for ALL the assertions??
Please answer
June 7, 2011 at 4:21 pm #83290
andyjames28
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No they cant
June 7, 2011 at 4:25 pm #83291
andreas61
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can u be more specific??
June 7, 2011 at 5:15 pm #83292
andyjames28
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Well you can’t do an analytical procedure to check that the level of inventory in a warehouse matches the level in the financial statements.
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