Senior Auditor Mock Interview
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Question 25 of 25
What are analytical procedures and what are some examples?
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Brian Schuchart is a CPA and Senior Finance Business Partner. His professional experience includes senior management roles with NBC Sports, Virtual Health, and the Children's Hospital of Philadephia.
Analytical procedures are techniques and methods that auditors use to obtain audit evidence which allows them to express an audit opinion. The five main types of analytical procedures are analytical review, inquiry, observation, inspection and recalculation.
Brian Schuchart is a CPA and Senior Finance Business Partner. His professional experience includes senior management roles with NBC Sports, Virtual Health, and the Children's Hospital of Philadephia.
"Analytical procedures are the techniques and procedures we use as evidence to express our audit opinion on the client's financial statements. Some common procedures include analytical review, inquiry, observation, inspection and recalculation."
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Analytical procedures are such audit procedures that are performed to help the auditor form an opinion on the financial statements. They help to develop relationships between financial and non-financial data. Analytical procedures include ratio analysis, variance analysis, analytical review, inquiry, observation.
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Great. What examples can you show?
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