Guide to Analytical Procedures (CPE Course)

CPE Credit: 1 hour

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $10

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Course Description
Analytical procedures can be a powerful tool for the examination of a client’s financial statements. They can highlight possible material misstatements, and even replace substantive tests that would require much more time to complete. In the Guide to Analytical Procedures course, we discuss how to design analytical procedures and when to use them, while also providing examples of how trend analysis, ratio analysis, reasonableness testing, and regression analysis can be used.

Author: Steven Bragg

Course Number: AU1019

Learning Objectives

  • Recognize how analytical procedures can be used in each stage of an audit.

  • Identify situations that can impact the predictability of relationships between data.

  • Specify the issues that can impact the precision of an analytical procedure.

  • Recognize the levels of precision associated with the different types of analytical procedures.

  • Identify the causes of an unexpected variance from the expected value.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Auditing

Prerequisites: None

Advance Preparation: None

Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.


AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.