Audit Planning and Analytical Procedures(英文版)(ppt 43頁)

Audit Planning and Analytical Procedures(英文版)內容提要：
Learning Objective：
Gain an understanding of the
client’s business and industry.
Learning Objective：
Perform preliminary
analytical procedures.
Preliminary Analytical Procedures：
Comparison of client ratios to industry
or competitor benchmarks provides an
indication of the company’s performance.
Analytical procedures are also an important
part of testing throughout the audit.

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