On-Demand
Analytical Procedures: Methods and Evaluation 2025-26
CPE: 4
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Overview
Analytical procedures evaluate financial information through the examination of plausible relationships among both financial and non-financial data. They also encompass such investigation, when necessary, of the identified fluctuations or relationships that are inconsistent with other relevant information or that differ from expected values by a significant amount.
Product Code
1000004289
Credit Type
CPE: 4CPE-AA: 4CPE-Technical: 4Format
Online Self-Study
Intended Audience
Accountants and CPAs that perform audit and review engagements.
NASBA Field of Study
- Accounting
- Auditing
Level of Difficulty
Basic
Prerequisites
None.
Advance Preparation
None.
Learning Objectives
Major Subjects
- Review of the appropriate audit and review standards
- Identifying appropriate analytical procedures in the circumstances
- Developing expectations
- Designing and performing analytical procedures
- Investigating results of the procedures performed
- Introduction to data analytics
Faculty
Eugene J. Ristaino
Gene develops and provides Continuing Professional Education (CPE) Programs, including in-person seminars and on-line webinars. He also lectures for many industry associations, and has authored numerous professional education programs. Gene provides tailored CPA programs to accounting firms as requested. Gene is also a national instructor for the American Institute of Certified Public Accountants (AICPA) and many state societies. Gene Ristain...
More about Eugene J. Ristaino