Analytical Procedures.pptx - The world has changedHave...

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The world has changed- Have analytical procedure Practices? Group Members: Ka Ho Wong Sebastian Purcell Wenpeng Jiang
Why analytical procedures are important in audit? are required at the planning and review phases of an audit are valuable detect misstatements that other procedures would not identify
Research Question: examining the practices of the Big 4 CPA firms in conducting APs focusing on how practices have changed in light of recent changes in the audit environment
Way for research is conducted (method): Interviewed 36 auditors from the Big 4 firms Compared to the Hirst and Koonce 1996 study there are many significant differences
Reason for research to be conducted ( motivation): Structured around the concepts of ‘‘drivers’’ and ‘‘enablers’’ of change financial reporting scandals and the ensuing Sarbanes-Oxley legislation – (SOX) are likely to have driven change in the use of Aps

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