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Explain the principal analytical procedures that should be used to gather evidence in a review of interim financial information?

Accounting Auditing Financial Reporting Economics Finance
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Question added by Frank Mwansa , ACCOUNTING LECTURER , FREELANCER
Date Posted: 2017/06/11
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سامح على
by سامح على , Internal Audit Manager , ABV ROCK GROUP LTD.

To obtain audit evidence, the auditor performs one – or a combination – of the following procedures:

  • inspection
  • observation
  • external confirmation
  • inquiry
  • reperformance
  • recalculation
  • analytical procedures.

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