Cut numbers attestation easily
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How to cut numbers attestation
hello and welcome to the session in which we would look at analytical procedures a little bit more in details if you remember in the prior session what we did is we looked at audit evidence and one of the audit evidence that we looked at I said we will revisit is the analytical procedures and we talked a little bit about analytical procedures its the use of ratios and trend by forming an expectation now were going to go ahead and let talk little bit more about and let the computer when are they used whats the purpose of them so this whole session is devoted for analytical procedures well the first thing is we need to know is when do we use analytical procedures so when our analytical procedure uses in whats their purposes well we use illogical procedures in three different stages of the audit first at the start of the audit were going to use analytical procedures and obviously at the end of the audit were going to use analytical procedures also in between were going to use also
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