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ASA 520 Analytical Procedures

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Main Features 
This Auditing Standard establishes mandatory requirements and provides explanatory guidance on the application of analytical procedures during an audit of a financial report. 
 
Operative Date 
This Auditing Standard is operative for financial reporting periods commencing on or after 1 July 2006. 
 
 
This excerpt is taken from ASA 520, which is available for download on the AUASB website