Substantive analytical procedures

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Substantive analytical procedures by Mind Map: Substantive analytical procedures

1. Current issues and further resources

1.1. Further resources

2. Quick overview

3. Scope and definitions

3.1. Scope

3.1.1. Substantive analytical procedures

3.2. Definitions

4. Audit objectives

5. Designing SAPs

5.1. Suitability of procedure to satisfy objective

5.1.1. Key considerations

5.1.2. Designing suitable procedures

5.2. Reliability of source data

5.3. Expectation of result including precision

5.4. Acceptable level of difference

5.5. Outcome of substantive analytical procedures

5.5.1. Investigation

5.6. Conclusion

5.6.1. Obtaining sufficient audit evidence

5.6.2. Impact on other audit procedures