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现货Audit Guide: Analytical Procedures[9781937350598]
￥ 632 九五品
仅1件
作者Aicpa
出版社Wiley
ISBN9781937350598
出版时间2016-11
装帧平装
纸张其他
页数80页
正文语种英语
上书时间2023-07-05
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商品详情
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- AICPA Audit Guides are developed and updated to provide guidance and tools for practitioners as they perform audit engagements. The AICPA Audit Guide Analytical Procedures, updated as of March 1, 2012, includes relevant guidance contained in applicable standards and other technical sources. The guide summarizes applicable requirements and practices, and delivers "how-to" advice for handling analytical procedures used in audits. The included case study illustrates the use of analytical procedures in planning and substantive testing, utilizing trend analysis, ratio analysis, reasonableness testing, and regression analysis. The appendices include a variety of examples of financial ratios and a comparison of the key provisions of the Risk Assessment Standards. This AICPA Audit Guide has been fully conformed to reflect the new standards resulting from the Clarity Project. Fully incorporating the clarified auditing standards into this year's edition of the guide enables auditors to
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