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Guide to Analytical Procedures - Steven Bragg

Guide to Analytical Procedures

By: Steven Bragg

eBook | 15 March 2025

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Analytical procedures can be a powerful tool for the examination of a client's financial statements. They can highlight possible material misstatements, and even replace substantive tests that would require much more time to complete. In the Guide to Analytical Procedures, we discuss how to design analytical procedures and when to use them, while also providing examples of how trend analysis, ratio analysis, reasonableness testing, and regression analysis can be used.

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