Analytical procedures include the consideration of comparisons of the entity’s financial information with, for example: Comparable information for prior periods. Anticipated results of the entity, such as budgets or forecasts, or expectations of the …

The auditor’s substantive procedures at the assertion level may be tests of details, substantive analytical procedures, or a combination of both.  The decision about which audit procedures to perform, including whether to use substantive analytical …

The conclusions drawn from the results of analytical procedures designed and performed in accordance with paragraph 6 are intended to corroborate conclusions formed during the audit of individual components or elements of the financial report.  This …

Audit evidence relevant to management’s responses may be obtained by evaluating those responses taking into account the auditor’s understanding of the entity and its environment, and with other audit evidence obtained during the course of the audit. …

This Auditing Standard applies to: an audit of a financial report for a financial year, or an audit of a financial report for a half-year, in accordance with the Corporations Act 2001 ; and an audit of a financial report, or a complete set of financial …

This Auditing Standard also applies, as appropriate, to an audit of other historical financial information. …

This Auditing Standard is operative for financial reporting periods commencing on or after 1 January 2010.  [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …

The objectives of the auditor are: To obtain relevant and reliable audit evidence when using substantive analytical procedures; and To design and perform analytical procedures near the end of the audit that assist the auditor when forming an overall …

For purposes of the Australian Auditing Standards, the term “ analytical procedures ” means evaluations of financial information through analysis of plausible relationships among both financial and non-financial data.  Analytical procedures also encompass …