Surgent's Substantive Analytic Procedures (Audit Skills Training - Level 3) (A3M7)

Course Details





Field of Study

Accounting & Audit

CPE Credit

3 hours CPE credit

Level of Knowledge



Surgent McCoy CPE, LLC


Familiarity with SASs and FASBs


One of the ways to perform a more effective and efficient audit is to maximize the use of substantive analytic procedures in the detailed audit plan. This module will provide the tips and techniques for strengthening substantive analytic procedures.


  • How analytic procedures enhance audit quality
  • Elements of strong analytic procedures
  • Selecting the proper analytic, and altering the strength for the intended purpose
  • Disaggregating data to make more informed expectations
  • Evaluating the data used in generating expectations, including corroborating inquiry
  • Improving documentation, including evaluating sufficiency and appropriateness of the audit evidence obtained
  • Resolving significant differences and concluding on results


  • Learn how analytic procedures enhance audit quality
  • Explain elements of strong analytic procedures
  • Describe tips for improving documentation of the design, documentation and evaluation of substantive analytic procedures
  • Discuss factors impacting the development of expectations and evaluation of results

Designed For

Accountants responsible for strengthening analytic procedures for a more effective and efficient audit.

Course Pricing

WYOCPA Member Fee

Non-Member Fee

Your Price

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