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· 분류 : 외국도서 > 경제경영 > 재무/회계 > 정부
· ISBN : 9781937350598
· 쪽수 : 80쪽
· 출판일 : 2016-11-30
목차
1 The Use of Analytical Procedures .01-.48
Concepts and Definitions .03-.13
Analytical Procedures .03-.09
Expectations .10
Precision .11-.12
Level of Assurance .13
Analytical Procedure Process: Four Phases .14-.48
Expectation Formation (Phase I) .16-.40
Identification and Investigation (Phases II and III) .41-.46
Evaluation (Phase IV) .47-.48
2 Questions and Answers .01-.41
Precision of the Expectation .02-.15
Relationship of Analytical Procedures to the Audit Risk Model .16-.21
Evaluation and Investigation .22-.26
Purpose of Analytical Procedures .27-.37
Fraud .38-.41
3 Case Study: On the Go Stores .01-.76
Background Information .03-.10
Nature of the Account or Assertion .08-.10
Example 1: Trend Analysis .11-.25
Expectation Formation (Phase I) .12-.19
Planning Phase: Identification, Investigation, and Evaluation (Phases II–IV) .20-.22
Substantive Testing: Identification, Investigation, and Evaluation (Phases II–IV) .23-.25
Example 2: Ratio Analysis .26-.35
Expectation Formation (Phase I) .27-.31
Identification, Investigation, and Evaluation (Phases II–IV) .32-.35
Example 3: Reasonableness Test .36-.48
Expectation Formation (Phase I) .37-.40
Inherent Precision of the Type of Expectation .41-.44
Identification, Investigation, and Evaluation (Phases II–IV) .45-.48
Example 4: Regression Analysis .49-.69
Cross-Sectional Regression .52-.58
Expectation Formation (Phase I) .59-.66
Identification, Investigation, and Evaluation (Phases II–IV) .67-.69
3 Case Study: On the Go Stores—continued Use of Regression in Review Engagements .70
Regression and Fraud Detection .71-.74
Reasonableness Testing by Store .75-.76
Appendix
A Measures of Precision for a Regression Analysis
B Financial Ratios
C Mapping and Summarization of Changes—Clarified Auditing Standards
D Schedule of Changes Made to the Text From the Previous Edition
