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Surgent’s Substantive Analytic Procedures (Audit Skills Training – Level 3) (A3M7) (SSAA050/21)

Event Description

One of the ways to perform a more effective and efficient audit is to maximize the use of substantive analytic procedures in the detailed audit plan. This module will provide the tips and techniques for strengthening substantive analytic procedures.

Designed For

Accountants responsible for strengthening analytic procedures for a more effective and efficient audit.


  • Learn how analytic procedures enhance audit quality
  • Explain elements of strong analytic procedures
  • Describe tips for improving documentation of the design, documentation and evaluation of substantive analytic procedures
  • Discuss factors impacting the development of expectations and evaluation of results

Major Subjects

  • How analytic procedures enhance audit quality
  • Elements of strong analytic procedures
  • Selecting the proper analytic, and altering the strength for the intended purpose
  • Disaggregating data to make more informed expectations
  • Evaluating the data used in generating expectations, including corroborating inquiry
  • Improving documentation, including evaluating sufficiency and appropriateness of the audit evidence obtained
  • Resolving significant differences and concluding on results


Familiarity with SASs and FASBs