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SA 520

Analytical procedures — evaluating financial information through plausible relationships among data, both financial and non-financial.

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Related terms

  • SA 501

    Specific considerations for particular items of evidence, most notably attendance at physical inventory counting and inquiry regarding litigation and claims.

  • SA 505

    Governs external confirmations — direct requests to a third party (a bank, a customer, a lender) to confirm information used as audit evidence.

  • SA 530

    The Standard on audit sampling — selecting less than 100% of a population and projecting the result, as distinct from full-population testing.

  • SA 540

    Governs auditing accounting estimates, including fair value estimates, and the related disclosures — an area inherently more judgmental than a verifiable transaction.

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231 terms in total, or go deeper with working procedures and worked examples in the resource library.

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