WHY ATTEND THIS COURSE?
There’s no question that analytical procedures (APs) require a great deal of judgment in deciding just how much “digging” must be done to develop expectations and evaluate fluctuations and other anomalies that are discovered. It’s also true that analytical procedures require a thorough understanding of the client’s operations. However, these two characteristics are exactly why analytical procedures can be effective evidence on reviews and audits and a strong tool for increasing efficiency. This program is designed to clear up misconceptions in implementing professional performance standards and increase effectiveness and efficiency in the performance of analytical procedures.
Accountants in public practice.
Participants will be able to perform and document analytical procedures appropriately and cost effectively.
COURSE ACRONYM: APR2
PRESENTATION METHOD: Group-live
LEVEL OF KNOWLEDGE: Basic
ADVANCE PREPARATION: None
FIELD OF STUDY: Auditing
RECOMMENDED CPE CREDIT: 2 hours
SmartPros®, A Kaplan Company and Loscalzo Institute, A Kaplan Company are registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.