Analytical procedures as risk assessment procedures

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You have learned that ASA 315 stipulates analytical procedures be used as risk assessment procedures, while ASA 520 stipulates their use as substantive procedures.

The standards also discuss the nature and purpose, extent of reliance on analytical procedures and subsequent investigation of unusual items identified.

Using the financial report/statements of the company that your Group Assignment and Presentation has chosen:

a) identify and briefly explain two (2) ways you could use analytical procedures as risk assessment procedures, and

b) identify and briefly explain two (2) ways you could use analytical procedures as substantive procedures during the audit.

This requires you to use the material from your chosen company to illustrate the application of ASA 315 and ASA 520, using Analytical Procedures to the audit process. You are asked to provide examples from the financial statements to support your explanation.

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This individual project of auditing, discussed the various annalistic methods for the audit, in context of selected corporation, further this project also required to illustrate the situation with the help of two illustration of each analysis method specified under ASA 520 and ASA 315

Reference no: EM131666541

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inf1666541

1/3/2018 5:23:19 AM

I required help with an assignment of 1000 Words for my exam the next day. My expert helped me understanding the assignment very well. When I checked the solution everything was covered which was asked. Thanks i am happy to get the help from you team.

inf1666541

11/15/2017 4:51:35 AM

Thank you very much. Pls note that "Using the financial report/statements of kathmandu" web address: http://www.kathmandu.com.au/

len1666541

10/2/2017 8:44:40 AM

Individual Assignment C - Assessment Marking Criteria Requirement Content Marks Analytical procedures as risk assessment Two examples from your Group chosen company 0.5 mark for an example + 2 marks for an explanation in context to the given example. Analytical procedures as substantive procedure Two examples from your Group chosen company 0.5 mark for an example + 2 marks for an explanation in context to the given example. Presentation and clarity Deduct up to 2 Note: In answering this assignment, the examples or explanations that you provide should differ from another member in your group. Students using same example/explanation as another group member will likewise, be marked accordingly.

len1666541

10/2/2017 8:44:34 AM

The accuracy and correctness of your answer or analysis for each of the questions will be the primary criteria for grade differentials in this assignment. Please refer to the marking criteria below. Each of the individual assignment will be marked out of 10 marks (weighting 5% to total assessment mark). You must submit a copy of this assignment in person in class and through Turnitin by 5.00pm on the due date. The maximum word count is 1000 words. You will find in most of the individual assignments that less than 1000 words will suffice.

len1666541

10/2/2017 8:44:27 AM

Use the following templates for your answers. Analytical procedures as risk assessment procedures (ASA315) Analytical Procedure Explanation 1. 2 Analytical procedures as substantive procedures during audit (ASA520) Analytical Procedure Explanation 1. 2 Note: ? Chapters 5, 6 and 11 of the Arens text are helpful in answering this question. ? ASA315 and ASA520 can be viewed online from the AUASB website. Copies of these are made available on Blackboard Course website>Resources.

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