Analytical Procedures AICPA（分析方法协会）.pdfVIP

Analytical Procedures 489 AU-C Section 520 Analytical Procedures Source: SAS No. 122. Effective for audits of inancial statements for periods ending on or after December 15, 2012. Introduction Scope of This Section .01 This section addresses the auditors use of analytical procedures as substantive procedures (substantive analytical procedures). It also addresses the auditors responsibility to perform analytical procedures near the end of the audit that assist the auditor when forming an overall conclusion on the inancial statements. Section 315, Understanding the Entity and Its Environ- ment and Assessing the Risks of Material Misstatement, addresses the use of analytical procedures as risk assessment procedures (which may be referred to as analytical procedures used to plan the audit). 1 Section 330, Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Ev- idence Obtained, addresses the nature, timing, and extent of audit procedures in response to assessed risks; these audit procedures may include substantive analytical procedures.2 Effective Date .02 This section is effective for audits of inancial statements for periods ending on or after December 15, 2012. Objectives .03 The objectives of the auditor are to a. obtain relevant and reliable audit evidence when using substan- tive analytical procedures and b. design and perform analytical procedures near the end of the au- dit that assist the auditor when forming an overall conclusion about whether the inancial statements are consistent with the auditors understanding of the entity. (Ref: par. .A1) Definiti