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hello and welcome to the session this is professor forehead in this session we look at alyttle procedures is part of substantive testing for notes payable so we are looking at the auditing of capital acquisition and repayment cycle we already have two recording intro to the cycle and we looked at internal control in the session we will add the analytical procedures so in local procedures once again is part of my favorite topics maybe you might be complaining at this point that why do you go over the definition of an ethical procedures every time well this question could be that extra question thatamp;#39;s gonna thatamp;#39;s gonna help you pass your CPA exam so elliptical procedures is the study of relationship or data between various figures or thing called ratios horizontal analysis vertical analysis and so on I know this is maybe the tenth time you hear it from me because I cover analytical procedures in every cycle why donamp;#39;t we the one weamp;#39;re looking for unusual f
