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ISA 520 - Analytical Procedures

The objectives of ISA 520 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  conclusion  as  to  whether  the  financial  statements  are  consistent  with  the  auditor’s  understanding of the entity.

Attached Files

ISA 520.pdf