美国CPA考点解析：分析性测试归档的要求

为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试考点解析，帮助广大考生一起学习一起进步。

Analytical procedure documentation requirements:

分析性测试归档的要求

Auditor’s expectation

Factors considered in the development of expectation

Results of comparison of expectation to recorded amounts

Additional audit procedures performed in response to significant unexplained differences

Results of such additional procedures

Instructor’s tips:

Analytical review comparisons are based on expected plausible relationships among data. Differences do not necessarily indicate errors or fraud, but simply indicate the need for further investigation.