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Chartered Professional Accountants of Ontario 69 Bloor Street East Toronto ON M4W 1B3 T. 416 962.1841 F. 416 962.8900 Toll Free 1 800 387.0735 Ontario. Inquiry and Analytical Procedures in Conducting
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01
To fill out inquiry and analytical procedures, follow these steps:
02
Review the purpose and objectives of the inquiry and analytical procedures.
03
Determine the scope and extent of the procedures required.
04
Identify the sources of information needed for the analysis.
05
Collect and gather the necessary data and documentation.
06
Evaluate the relevance and reliability of the collected information.
07
Analyze the data using appropriate analytical techniques.
08
Document the findings and conclusions derived from the analysis.
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Review and validate the results to ensure accuracy and completeness.
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Prepare a comprehensive report summarizing the inquiry and analytical procedures performed.
Who needs inquiry and analytical procedures?
01
Inquiry and analytical procedures are generally needed by auditors and investigators.
02
Auditors use these procedures to gather evidence and evaluate the financial statements of an organization.
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Investigators use them to analyze data and identify any fraudulent activities or irregularities.
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Additionally, professionals in fields such as risk management and forensic accounting may also utilize inquiry and analytical procedures to assess the integrity and effectiveness of internal controls.
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What is inquiry and analytical procedures?
Inquiry and analytical procedures are audit techniques used to gather information and assess the reliability of financial statements.
Who is required to file inquiry and analytical procedures?
Audit firms and professionals are required to perform and document inquiry and analytical procedures.
How to fill out inquiry and analytical procedures?
Inquiry and analytical procedures are filled out by conducting interviews, reviewing documents, and performing data analysis.
What is the purpose of inquiry and analytical procedures?
The purpose of inquiry and analytical procedures is to obtain sufficient appropriate audit evidence to support the audit opinion.
What information must be reported on inquiry and analytical procedures?
The information reported on inquiry and analytical procedures includes findings, conclusions, and any recommendations for improvement.
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