Exposure draft 35 - 1 October 1989: analytical procedures - a proposed revision to International auditing Guideline 12, analytical review

Article Abstract:

The International Federation of Accountants' International Auditing Practices Committee's Exposure Draft 35 (ED) (Oct 1, 1989): Analytical Procedures - a proposed revision to International Auditing Guideline 12, Analytical Review, is presented. The ED contains the nature and purpose of analytical procedures, analytical procedures in planning the audit, the use of analytical procedures as substantive tests and in the overall revue, the extent of reliance on analytical procedures, and investigations of unusual fluctuations and items.

International Federation of Accountants. Committee on International Auditing Practices

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Proposed framework of international auditing guidelines

Article Abstract:

The Proposed Framework of International Auditing Guidelines is designed to delimit the services and assurance levels of auditors, describe the services provided, explain the means to expand those services, and define the point at which the auditor is officially associated with the financial information audited. Audit assurance service, limited assurance, and no assurance service are defined.

United Kingdom, Accounting and auditing, Accounting

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