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AA – Nov 2021 – L2 – Q5 – Audit Evidence

Discuss analytical review procedures and their purpose in auditing.

One of the audit testing procedures available to the auditor is the Analytical Review Procedure.

a. Explain what is meant by Analytical Review Procedures. (6 Marks)
b. Explain FOUR types of general Analytical Review Procedures. (4 Marks)
c. What is the purpose of performing Analytical Review Procedures at the audit planning stage? (5 Marks)

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AA – Nov 2021 – L2 – Q5 – Audit Evidence

Discuss analytical review procedures and their purpose in auditing.

One of the audit testing procedures available to the auditor is the Analytical Review Procedure.

a. Explain what is meant by Analytical Review Procedures. (6 Marks)
b. Explain FOUR types of general Analytical Review Procedures. (4 Marks)
c. What is the purpose of performing Analytical Review Procedures at the audit planning stage? (5 Marks)

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