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

Analytical Procedures Workshop (APW4)

4-Hour Program

WHY ATTEND THIS COURSE?

This course will provide participants with hands-on techniques on how to perform analytical procedures (APs) in an audit engagement.

DESIGNED FOR...

Accountants in public practice.

OBJECTIVE

Participants will learn how to develop expectations, perform, and document
analytical procedures.

MAJOR SUBJECTS

  • Types of analytical procedures and which work best: period to period comparisons; scanning the general ledger; analysis of relationships among accounts; comparison to industry standards; comparison of financial to non-financial data; comparison to anticipated results; ratios
  • Developing expectations
  • Factors to be considered in using APs as a substantive test
  • Disaggregated and nonfinancial analytical procedures
  • Evaluation of differences
  • Documentation issues

COURSE ACRONYM: APW4

PRESENTATION METHOD: Group-live

LEVEL OF KNOWLEDGE: Basic

PREREQUISITES:

  • None

ADVANCE PREPARATION: None

FIELD OF STUDY: Auditing

RECOMMENDED CPE CREDIT: 4 hours


Qualifies for the 24-hour Yellow Book requirement. Determination as to the qualification of certain courses for the Yellow Book 24-hour requirement should be made on an auditor-specific basis depending on that auditor’s Yellow Book clients. Note that the determination of course qualification is a matter of an auditor’s professional judgment in consultation with appropriate individuals in the audit firm. The 24 hours are a subset of the 80-hour requirement.


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.