Access and briefly review PCAOB Auditing Standards 2200 Auditing Internal Control Over Financial Reporting, 2300 Audit Procedures in Response to Risks—Nature, Timing, and Extent, and 2400 Audit Procedures for Specific Aspects of the Audit as you build your foundation knowledge on audit planning and procedures.


Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained

Analytical Procedures


External Confirmations


Audit Sampling

Analytical procedures are substantive procedures that may be used to provide evidence about specific accounts and classes of transactions.

a. Describe the major types of comparisons the auditor might make in performing analytical procedures.

b. At what stages of the audit are analytical procedures performed and what purpose do they serve at each stage?

Single Space APA

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