Audit CA Inter Class 18 | SA 520
Автор: CA Tara Chand Agarwal
Загружено: 2026-02-06
Просмотров: 227
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Welcome to this CA Intermediate Auditing class on SA 520 – Analytical Procedures, presented by CA Tara Chand Agarwal, Chartered Accountant.
This session is designed strictly as per ICAI syllabus and Indian Auditing Standards, with a clear focus on conceptual understanding, practical application, and examination requirements.
🔍 Topics Covered in This Class
✔ Meaning of Analytical Procedures
✔ Objective of SA 520
✔ Nature and purpose of analytical procedures
✔ Use of analytical procedures at:
Planning stage of audit
Substantive procedures stage
Overall review at the end of audit
✔ Reliability of data used in analytical procedures
✔ Investigation of significant fluctuations and inconsistencies
✔ Auditor’s professional judgment in applying analytical procedures
✔ Practical illustrations & exam-oriented points
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