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Thu, Nov 09


Webinar (1.5 CPD Hours)

Performing Analytical Procedures (Reviews and Audits)

In affiliation with GTA Accountants & Finance Network.

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Time & Location

Nov 09, 2023, 4:00 p.m. EST

Webinar (1.5 CPD Hours)

About the Event

This course will consist of a detail review and practical application of performing analytical procedures in review engagements and the 5-step approach to substantive analytics (CAS 520), including performing and documenting preliminary and final analytics in an efficient and effective manner.

Canadian Auditing Standards require analytical procedures to be performed at various stages of the audit. CSRS 4200 also requires analytical procedures.Substantive analytical procedures are a powerful tool for obtaining sufficient appropriate evidence. CAS 520 sets out the requirements for performing substantive analytics in a 5-step approach and this standard can assist all practitioners whether performing an audit engagement or a review engagement.

Using case studies and practical examples, this course will address how to perform and document each step including understanding the various types of analytical procedures, determining their suitability, developing expectations and investigating differences. The course will also illustrate preliminary and final analytics along with guidance and ideas on how to perform and document in an efficient and effective manner.

By the end of the session, participants will be able to:

  • Appreciate requirements related to performing analytical procedures
  • Implement an efficient approach for performing preliminary and final analytics
  • Explain the difference between substantive analytical procedures and variance analysis
  • Identify and understand how to apply different types of analytical procedures
  • Know how to implement the 5-step approach
  • Develop a process for setting expectations
  • Identify and overcome barriers in performing analytical procedures
  • Document procedures performed and conclusions reached

Speaker: Kirsten Albo, FCPA, FCA, ICD.D., President of ASK KSA Consulting Inc.


  • 1.5 CPD Hours

    Tax: HST included
    Sale ended



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