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Hi Tutor,
I am sitting the AAA exam but i am weak on analytical procedures as i have been exempted from the AA. i struggle to make comments on the results of the ratio analysis. Can you please advise what can i do to improve ?
Thanks
At the bottom of this page https://opentuition.com/acca/aa you will find an article of assumed AA knowledge on this topic “The use of ratios and comparisons in auditing”.
Then you need to read in a recent AAA examiner’s report what is expected at AAA level – so NOT an appendix of every ratio you can think of – but the selected ratios which identify risks and are INCORPORATED in the written briefing note (Q1).
You will find additional advice on related posts in the AAA forum e.g.:
https://opentuition.com/topic/analytical-procedures-10
https://opentuition.com/topic/audit-risk-analytical-procedure-explanation
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