Prior to beginning work on this discussion forum, read Chapters 3 and 5 in the course textbook.

Analytical procedures are substantive procedures that may be used to provide evidence about specific accounts and classes of transactions. Address the following in your discussion post:

  • Explain the different types of analytical procedures.
  • Describe three major types of comparisons the auditor might make in performing analytical procedures.
  • At what stages of the audit are analytical procedures performed, and what purpose do they serve at each stage?

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