CA Final| SA 520 I Analytical Procedure I Summary I CA Pradnya Mundada
Автор: 1FIN by IndigoLearn - CA Foundation, Inter & Final
Загружено: 2023-03-30
Просмотров: 3436
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SA 520 deals with the auditor’s use of analytical procedures as substantive procedures (“substantive analytical procedures”), and as procedures near the end of the audit that assist the auditor when forming an overall conclusion on the financial statements. “Analytical procedures” means evaluations of financial information through analysis of plausible relationships among both financial and non-financial data.
This video covers SA 520 - Analytical Procedure which is an important part of audit procedures in auditing. This video will help CA students in revising the full SA effectively from examination perspective.
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