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Kaplan University School of Professional and Continuing Education Kaplan University School of Professional and Continuing Education

Analytical Procedures for Reviews and Audits (APR2)

2-Hour Program

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.

DESIGNED FOR...

Accountants in public practice.

OBJECTIVE

Participants will be able to perform and document analytical procedures appropriately and cost effectively.

MAJOR SUBJECTS

  • Using knowledge of the client and changes to develop expectations
  • Knowing when to stop investigating fluctuations
  • Selecting the most effective and efficient APs
  • Documenting APs

COURSE ACRONYM: APR2

PRESENTATION METHOD: Group-live

LEVEL OF KNOWLEDGE: Basic

PREREQUISITES:

  • None

ADVANCE PREPARATION: None

FIELD OF STUDY: Auditing

RECOMMENDED CPE CREDIT: 2 hours


CPE Sponsor icon

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.