Surgent's Maximizing Analytic Procedure Audit Evidence (Audit Skills Training - Level 4) (A4M6)

Course Details





Field of Study

Accounting & Audit

CPE Credit

3 hours CPE credit

Level of Knowledge



Surgent McCoy CPE, LLC


Experience on basic audit engagements


Financial statement auditors need to be able to analyze financial results to not only enhance audit quality, but to also improve client service through being a better business advisor. Reading and interpreting financial information is a critical skill that this module will enhance.


  • Financial statement analysis, and communicating insights to financial statement users
  • Improving audit quality through strong analytic procedures, including identifying and responding to risk of material misstatement
  • Developing expectations
  • Detecting earnings management and other risks through analytic procedures
  • Documenting results and conclusions


  • Explain common ratios used to analyze and interpret financial results
  • Describe how to improve the use of analytic procedures to detect earnings management and other anomalies
  • Explain how to leverage analytic procedures as audit evidence
  • Discuss how to draw conclusions based on the results of analytic procedures

Designed For

Accountants responsible for using analytic procedures to provide greater insight into the financial results for both audit and client service purposes

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